G/SCM/N/401/GBR  
3 July 2023 
(23-4518) Page: 1/125 
Committee on Subsidies and  
Countervailing Measures  Original:  English  
 
  
SUBSIDIES   
NEW AND FULL NOTIFICATION PURSUANT TO ARTICLE XVI:1 OF    
THE G ATT 1994 AND ARTI CLE 25 OF THE AGREEMENT ON    
SUBSIDIES AND COUNTERVAILING MEASURES   
UNITED KINGDOM  
The following communication, dated and received on 30 June  2023, is being circulated at the request 
of the delegation of the United Kingdom.  
 
_______________  
 
 
The following notification covers the reporting period 2021 and 2022 . The notification covers 
subsidies provided by central and regional government authorities within the territory covered by 
the UK 's WTO membership.  
The UK submits this notification for the purposes of transparency and without prejudice to the legal 
status, nature or effects of the n otified measures under the Agreement on Subsidies and 
Countervailing Measures (ASCM) and G ATT 1994, including as to whether or not the measures 
notified are specific within the meaning of the ASCM.  
  G/SCM/N/401/GBR  
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  Table of Contents  
1  INDUSTRY AND R&D&I  ................................ ................................ ................................  5 
1.1  UK Government  ................................ ................................ ................................ .........  5 
1.1.1  Emerging and Enabling Technologies Sector scheme  ................................ .....................  5 
1.1.2  Enterprise Investment Scheme (EIS)  ................................ ................................ ..........  6 
1.1.3  Enterprise Management Incentives (EMI)  ................................ ................................ .... 7 
1.1.4  First-year allowances for expenditure on plant and machinery in designated assisted  
areas within enterprise zones  ................................ ................................ .............................  9 
1.1.5  Health and Life Science Sector Scheme  ................................ ................................ ...... 11 
1.1.6  Horizon Europe Guarantee Sector Scheme  ................................ ................................ .. 12 
1.1.7  Infrastructure S ystems Sector Scheme  ................................ ................................ ...... 13 
1.1.8  Investments Sector Scheme  ................................ ................................ .....................  14 
1.1.9  Legacy Schemes under the European Regional Development Fund 2014 -2020 .................  16 
1.1.10   Material and Manufacturing Sector Scheme  ................................ ...............................  19 
1.1.11   Medicines and Diagnostics Manufacturing Transformation Fund (MDMTF) .......................  20 
1.1.12   Relief for Energy Intensive Industries (EIIs)  ................................ ..............................  21 
1.1.13   Relief from Climate Change levy for businesses who have Climate Change Agreements  ... 22 
1.1.14   Seed Enterprise Investment Scheme (SEIS)  ................................ ..............................  24 
1.1.15   Stamp Duty Land Tax (SDLT): Relief for Freeport Tax Sites  ................................ .........  25 
1.1.16   Venture Capital Trust (VCT) Scheme  ................................ ................................ ........  26 
1.1.17   British Business Bank - Covid -19 Large Business Interruption Loan Scheme (CLBILS)  ..... 28 
1.1.18   British Business Bank - Bounce Back Loan Scheme (BBLS)  ................................ ..........  29 
1.1.19   British Business Bank - Covid -19 Business Interruption Loan Scheme (CBILS)  ...............  30 
1.2  England  ................................ ................................ ................................ ...................  31 
1.2.1  Regional Growth Fund  ................................ ................................ .............................  31 
1.3  Northern Ireland  ................................ ................................ ................................ ....... 33 
1.3.1  Energy Efficiency Capital Grant  ................................ ................................ .................  33 
1.3.2  Process and Organisational Improvement  ................................ ................................ ... 33 
1.3.3  Productive Investment Capital Grant  ................................ ................................ .........  35 
1.3.4  Research, Development, and Innovation (RD&I) Grant  ................................ .................  36 
1.3.5  Selective Financial Assistance  ................................ ................................ ...................  37 
1.3.6  Skills, Strategy and Innovation Solutions  ................................ ................................ ... 38 
1.4  Scotland  ................................ ................................ ................................ ..................  39 
1.4.1  Highlands and Islands Enterprise Economic Development Subsidy Scheme  ......................  39 
1.4.2  Scottish Enterprise Regional and SME Investment Aid Scheme  ................................ ...... 40 
1.4.3  Scottish Enterprise SME Aid Scheme  ................................ ................................ ..........  41 
1.4.4  South of Scotland Economic Development Subsidy Scheme ................................ ...........  42 
1.5  Isle of Man  ................................ ................................ ................................ ...............  43 
1.5.1  Enterprise Development Scheme (EDS)  ................................ ................................ ...... 43 
1.5.2  Covid -19 Financial Assistanc e to Engineering and Manufacturing Sector  ..........................  44 G/SCM/N/401/GBR  
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  2  ENVIRONMENT, FUEL AND TRANSPORT  ................................ ................................ ..... 46 
2.1  UK Government  ................................ ................................ ................................ ........  46 
2.1.1  Automotive Transformation Fund (ATF)  ................................ ................................ ...... 46 
2.1.2  Compensation for Energy Intensive Industries (EIIs)  ................................ ....................  47 
2.1.3  Contracts for Difference for  renewables (CfD) scheme  ................................ ..................  49 
2.1.4  Electric Vehicle Chargepoint Grant Schemes  ................................ ...............................  52 
2.1.5  First-year allowances for expenditure on zero -emissions goods vehicles  ..........................  56 
2.1.6  Future Fue ls for Flight and Freight Competition (F4C)  ................................ ...................  57 
2.1.7  Green Fuels, Green Skies (GFGS) Competition  ................................ ............................  58 
2.1.8  Green Gas Support Scheme (GGSS)  ................................ ................................ ..........  59 
2.1.9  Industrial Energy Transformation Fund (IETF)  ................................ .............................  61 
2.1.10   Offshore Wind Manufacturing Investment Scheme (OWMIS)  ................................ ........  62 
2.1.11   Plug-in Grants  ................................ ................................ ................................ ...... 63 
2.1.12   Rail Research Grant  ................................ ................................ ...............................  65 
2.1.13   Rail Innovation Programme  ................................ ................................ ....................  66 
2.2  2.2. England  ................................ ................................ ................................ .............  67 
2.2.1  Local Electric Vehicle Infrastructure Fund  ................................ ................................ ... 67 
2.2.2  On-Street Residential Chargepoints Scheme (ORCS)  ................................ ....................  68 
2.2.3  Natural Environment Investment Readiness Fund (NEIRF)  ................................ ............  69 
2.2.4  Nature for Climate Fund (NCF) Programme  ................................ ................................ . 70 
2.2.5  Plastic Packaging Recycling Grant  ................................ ................................ ..............  72 
2.2.6  Small -Scale Textile Recycling and Re -Use Grant  ................................ ..........................  73 
2.2.7  Zero Emission Bus Regional Areas  ................................ ................................ .............  75 
2.3  Scotland  ................................ ................................ ................................ ..................  76 
2.3.1  Scottish Enter prise Environmental Protection Scheme  ................................ ..................  76 
2.3.2  Scottish Industrial Energy Transformation Fund (SIETF)  ................................ ...............  77 
2.3.3  Scottish Ultra Low Emission Bus Scheme  ................................ ................................ .... 79 
2.3.4  Scottish Zero Emission Bus Challenge Fund  ................................ ................................  80 
3  AGRICULTURE, FOOD AND FORESTRY  ................................ ................................ ........  82 
3.1  UK Government  ................................ ................................ ................................ ........  82 
3.1.1  Farming Innovation Schemes  ................................ ................................ ...................  82 
3.1.2  Legacy schemes under the Common Agricultural Policy - European Agricultural  
Guarantee Fund 2014 -2020 ................................ ................................ ...............................  83 
3.1.3  Legacy schemes under the Common Agricultural Policy - European Agricultural  
Fund For Rural Development (EAFRD)  ................................ ................................ .................  86 
3.2  England  ................................ ................................ ................................ ...................  88 
3.2.1  Future Farming Resilience Fund (FFRF)  ................................ ................................ ...... 88 
3.2.2  Farming Investment Fund (FIF)  ................................ ................................ ................  90 
3.2.3  Lump Sum Exit Scheme  ................................ ................................ ...........................  92 
3.3  Northern Ireland  ................................ ................................ ................................ ....... 93 
3.3.1  Agricultural Industry Training Scheme (2021 -2023)  ................................ .....................  93 G/SCM/N/401/GBR  
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  3.3.2  Covid -19 Agricultural Commodities Pig Sector Support Scheme  ................................ ..... 94 
3.3.3  Covid -19 Agricultural Commodities Poultry Sector Support Scheme  ................................  95 
3.3.4  Covid -19 Pig Support Scheme (Northern Ireland) 2022  ................................ ................  96 
3.3.5  North West 2017 Floodi ng Income Support Scheme  ................................ .....................  97 
3.4  Scotland  ................................ ................................ ................................ ..................  98 
3.4.1  Covid -19 Scottish Brewers Support Fund  ................................ ................................ .... 98 
3.4.2  Food Processing, Marketing and Co -operatio n (FPMC) Scheme ................................ ....... 99 
3.4.3  Forestry Grant Scheme  ................................ ................................ ..........................  101 
3.4.4  Highlands and Islands Enterprise Agriculture, Food and Drink Subsidy Scheme  ..............  102 
3.4.5  South of Scotland Enterprise Agricultural & Forestry Block Exemption Scheme  ...............  103 
3.5  Bailiwick of Guernsey  ................................ ................................ ...............................  104 
3.5.1  Guernsey Dairy Farm Emergency Funding  ................................ ................................  104 
3.5.2  Guernsey Dairy Farm Management Payment  ................................ .............................  105 
3.6  Bailiwick of Jersey  ................................ ................................ ................................ ... 106 
3.6.1  Quality Milk Payments (QMP)  ................................ ................................ ..................  106 
3.6.2  Rural Initiative Scheme (RIS)  ................................ ................................ .................  107 
3.6.3  Rural Support Scheme (RSS)  ................................ ................................ ..................  108 
3.7  Isle of Man  ................................ ................................ ................................ .............  109 
3.7.1  Agriculture Development Scheme  ................................ ................................ ............  109 
3.7.2  Agriculture and Fisheries Grant Scheme 2016 (AFGS)  ................................ ................  110 
3.7.3  Pig Premium Scheme 2018  ................................ ................................ .....................  112 
4  AQUACULTURE, FISHING AND FISHERIES  ................................ ................................  113  
4.1  UK Government  ................................ ................................ ................................ ...... 113 
4.1.1  Legacy Schemes under the European Maritime and Fisheries Fund 2014 -2020. ..............  113 
4.1.2  Seafood Disruption Support Scheme  ................................ ................................ ........  114 
4.1.3  Seafood Response Fund (SRF)  ................................ ................................ ................  115 
4.1.4  UK Seafood Fund (UKSF): Infrastructure Scheme  ................................ ......................  117 
4.1.5  UK Seafood  Fund (UKSF):  Skills and Training  scheme  ................................ ................  118 
4.2  England  ................................ ................................ ................................ .................  120 
4.2.1  Fisheries and Seafood Scheme (FaSS)   ................................ ................................ ..... 120 
4.3  Scotland  ................................ ................................ ................................ ................  121 
4.3.1  Highlands and Islands Enterprise Fishing and Aquaculture Subsidy Scheme  ...................  121 
4.3.2  South of Scotland Enterprise Fisheries and Aquaculture Subsidy Scheme  ......................  122 
4.4  Bailiwick of  Jersey  ................................ ................................ ................................ ... 123 
4.4.1  Fisheries Support Scheme (FSS)  ................................ ................................ .............  123 
 
 G/SCM/N/401/GBR  
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  1  INDUSTRY AND R&D&I  
1.1  UK Government  
1.1.1   Emerging and Enabling Technologies Sector scheme  
1. Title of the subsidy programme  
Emerging and Enabling Technologies Sector scheme.  
2. Period covered by the notification  
2021 and  2022.  
3. Policy objective and/or purpose of the subs idy 
The purpose of the subsidy is to accelerate growth by stimulating and supporting business -led 
innovation, to encourage collaboration and effective co -operation between companies and research 
organisations, including higher education institutions, and t o raise both the level and the quality of 
commercially relevant R&D&I activity.  
The Emerging and Enabling Technologies Sector scheme identifies and accelerates the development 
of technologies and capabilities that lead to new products in major new industri es, as well as supports 
the improvement of productivity and growth in existing areas . 
Emerging Technologies as a sector finds and proves early -stage technologies, often from the 
research base ; Enabling Technologies supports underpinning technologies that h ave the potential to 
disrupt a broad swathe of products across many sectors.  
4. Background and authority for the subsidy  
Innovate UK, the UK 's innovation agency, is an executive non -departmental public body sponsored 
by the Department for Business, Energy, and Industrial Strategy (BEIS)1, now the Department for 
Science, Innovation and Technology (DSIT) . Innovate UK is part of UK Research and Innovation 
(UKRI).  
The Emerging and Enabling Technologies Sector scheme forms part of the UK Research and 
Innovation : Innovate UK – Research, Development, and Innovation Scheme.  
The legal authority for the scheme is Section 3 of the Research of the Higher Education and Research 
Act 2017.  
5. Form of the subsidy  
Direct grants.  
6. To whom and how the subsidy is provided  
The scheme is targeted towards small and medium -sized businesses (SMEs), enabling them to grow 
and prosper, as well as large enterprises . Innovate UK operate an in -house online competition 
process using the online Grant Funding Service which is open to all businesses . Each competition is 
assessed by independent assessors on a non -bias approach.  
Payments are made in arrears on the basis of actual costs incurred and reimbursed at the aid 
intensity fixed at the time of the award . Projects are reviewed every qua rter by the responsible 
monitoring officer, with all finances and checks requiring sign -off before any payments are approved 
and released . Payments are provided via electronic bank transfer.  
 
1 BEIS was the relevant Department during this reporting period prior to the creation of DSIT in 
February 2023.  G/SCM/N/401/GBR  
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  7. Amount  of the subsidy  
2021 Total : GBP  134,064,516.  
2022 Total: GBP  114,825,003 . 
8. Duration of the subsidy  
2015 – 2022.  
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
1.1.2   Enterprise Investment Scheme (EIS)  
1. Title of the subsidy programme  
The Enterprise Investment Scheme (EIS) . 
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The aim of the EIS is to support the growth of certain smaller, unquoted trading companies which 
due to their early develop ment stage, would otherwise struggle to have access to finance due to an 
insufficient track record and/or poor collaterals . For this purpose, income and capital gains tax 
incentives are provided under the scheme to individuals who subscribe for new shares in qualifying 
companies.  
4. Background and authority for the subsidy  
The legal authority for the scheme is Part 5 of the Income Tax Act 2007, and Section 150A and 
Schedule 5B if the Taxation of Chargeable Gains Act 1992 . The scheme is Administered by HM 
Reven ue and Customs (HMRC).  
5. Form of the subsidy (i.e., grant, loan, tax concession, etc. ) 
Tax relief to individual investors on the amounts subscribed in new shares issued by qualifying 
companies.  
6. To whom and how the subsidy is provided  
The EIS places qualifyin g conditions on the investor, the shares issued and the issuing company . A 
company seeking to raise tax incentivised funds under the EIS must be unquoted with gross assets 
of maximum GBP 15,000,000  (pre-investment) and with fewer than 250 full -time employees (500  if 
the company is "knowledge intensive "). The company  must have a permanent establishment in the 
UK and it must raise the funds for a qualifying trade ; one which does not consist of "excluded 
activities " (such as energy  generation,  farming,  shipbuilding  and steel production) .2 
The company must be intending to grow and develop its trade over the long -term and the money 
raised must be employed within 2 years of investment . The annual investment tranche which the 
company can obtain and on which  tax reliefs will be available to its investors is limited to 
GBP 5,000,000 and to GBP 12,000,000 overall ( GBP 10,000,000 and GBP 20,000,000 respectively 
if the company is knowledge intensive) . The company must also receive its first EIS investment 
within 7 years of its first commercial sale (10 years if knowledge intensive).  
 
2 Full list of excluded activities can be found in Section 192(1) of the Income Tax Act 2007: 
https://www.legislation.gov.uk/ukpga/2007/3/section/192  G/SCM/N/401/GBR  
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  The tax incentives available to qualifying individual investors (the investor must not to be an 
employee of the company or qualifying subsidiary or have a substantial interest in the i ssuing 
company) are : 
• Income tax relief at 30 % of the amount invested in new full -risk ordinary shares in target 
companies . The amount of the tax relief is set off against the investor 's UK income tax 
charge on amounts invested of up to GBP 1,000,000 per ye ar (GBP 2,000,000 where the 
additional GBP 1,000,000 is in knowledge intensive companies) . The eligible shares must 
be held for at least 3 years.  
• Relief from capital gains tax on gains from shares that have qualified for income tax relief 
and which are disposed of at least 3 years after the investment . 
• Where the investor has made a taxable capital gain on the disposal of any other asset, the 
tax charge arising on this gain can be deferred if the gain is reinvested in shares under 
the EIS.  
• If the shares a re disposed of at a loss, investors can elect that the amount of the loss, less 
any Income Tax relief given, can be set against income of the year in which the shares 
were disposed of, or any income of the previous year, instead of being set off against an y 
capital gains.  
7. Amount  of the subsidy  
Tax year  Amount (GBP)  
2019/2020  560,000,000  
2020/2021  465,000,000  
2021/20223 525,000,000  
2022/20233 540,000,000  
8. Duration of the subsidy  
2017 - 5 April 2025. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
1.1.3   Enterprise Management Incentives (EMI)  
1. Title of the subsidy programme  
Enterprise Management Incentives (EMI) Scheme  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The EMI scheme is a share scheme which is targeted at small and medium enterprises (SMEs) . The 
objective of the scheme is to help these enterprise s recruit and retain key employees so they can 
scale up effectively.  
4. Background and authority for the subsidy  
The legal authority for the scheme is Sections 527 to 541 and Schedule 5 of the Income Tax 
(Earnings and Pensions) Act 2003 . The scheme is administered by HM Revenue and Customs 
(HMRC).  
 
3 Amounts provided for tax years 202 1/2022 and 2022/2023 represent estimated costs. Further 
information on estimated costs can be found at https://www.gov.uk/government/statistics/main -tax-
expenditures -and-structural -reliefs  G/SCM/N/401/GBR  
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  5. Form of the subsidy (i.e., grant, loan, tax concession, etc. ) 
Tax relief (on Income Tax and National Insurance contributions, NICs).  
6. To whom and how the subsidy is provided  
The scheme is targeted at SMEs and provides tax advantages when eligible employers (enterprises) 
provide certain share opti ons to their employees . Employees are not charged Income Tax or NICs 
on the increase in value of shares that meet the scheme . The company itself also receives some 
direct benefit through reduced costs (via reduced NIC contributions).  
 
The employees may acquire shares at a future date but at a price fixed when the option is granted . 
Neither NICs (on the employer and employee) nor Income Tax (on the employee) are chargeable 
on the grant or exercise of EMI options if the options are exercised within 10 years of the grant 
(unless the options were granted at a discount) . The total relief depends on the gain in value of the 
shares when options are exercised, which is unlimited.  
To participate, the company must have fewer than 250 employees and GBP 30,000,000 or less in 
gross assets . The company can grant to each employee options worth up to GBP 250,000. Each 
company can have up to GBP 3,000,000 of shares under option at any one time . EMI is available 
whether the employer produces goods or supplies services or conducts both activities.  
The scheme is not available to companies which undertake certain excluded activities specified in 
Schedule 5 of the Income Tax (Earnings and Pensions) Act 2003 , such as energy generation, farming 
and forestry activities , shipbuilding and steel production .4 
7. Amount  of the subsidy  
The amounts below represent estimated values of income tax and NICs relief received during tax 
years 2019/2020 ( 6 April 2019 – 5 April 2020) and 2020/2021 ( 6 April 2020 – 5 April 2021). 
Estimates for tax years after 5 April 2021 are currently not available.  
2019/2020 : GBP  360,000,000.  
2020/2021 : GBP  400,000,000.  
8. Duration of the subsidy  
The scheme commenced in 2000 and is ongoing.  
The government undertook a call for evidence between 3 March 2021 and 2 6 May 2021 seeking 
views on how the scheme is operating and whether it should be expanded . A summary of responses 
to this call for evidence was published in March  2023.5 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available . Value estimates for previous tax years and further information on the 
scheme are available online67 . 
 
4 The full list of excluded activities can be found at https://www.gov.uk/hmrc -internal -
manuals/employ ee-tax-advantaged -share -scheme -user-manual/etassum52100 . 
5 Summary of responses can be found at https://www.gov.uk/government/publications/enterprise -
management -incentives -call-for-evidence -summary -of-
responses#:~:text=The%20Call%20for%20Evidence%20sought,closed%20on%2026%20May%202021 . 
6 https://www.gov.uk/government/statistics/employee -share -scheme -statistics . 
7 HMRC internal manual: https://www.gov.uk/hmrc -internal -manuals/employee -tax-advantaged -share -
scheme -user-manual/etassum50000 . G/SCM/N/401/GBR  
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  1.1.4   First-year allowances for expenditure on plant and machinery in designated 
assisted areas within enterprise zones  
1. Title of the subsidy programme  
First-year allowances for expenditure on plant and machinery in designated assisted areas within 
enterprise zones.  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subs idy 
The tax incentives available for investment in enterprise zones are either a 100 % Business Rates 
discount of up to GBP 275,000 over a five -year period, or an enhanced capital allowance (ECA), also 
known as a first -year allowance, for the purchase of pl ant or machinery.  
The ECA is designed to incentivise companies to invest in plant and machinery in a smaller 
geographical area within an enterprise zone which is designated by the Treasury, known as a 
designated assisted area.  
4. Background and authority for the subsidy  
Enterprise zones were introduced from 2012, and are geographically defined areas in which 
businesses can receive incentives to set up or expand . They are hosted by Local Enterprise 
Partnerships . Initially only 24 enterprise zones were announced when the scheme went live, with 
additional enterprise zones being created in 2015 and 2016.  
The period in which the ECA is available has been amended a number of times since it was first 
introduced:  
• From 1/4/2012, the ECA was available for q ualifying investment during a fixed five -year 
period to 31/3/2017;  
• The fixed five -year period was later extended to eight years to 31/3/2020;  
• From 15/9/2016, this was widened to an eight -year period commencing from the date of 
the announcement of an enterp rise zone ; and 
• From 1/4/2020 the period was extended to 31/3/2021 for those areas where the 
eight-year period was due to expire before then.  
The legal authority for the scheme is the Capital Allowances Act 2001 (Sections 45K -45N; 212U). 
The Scheme is admin istered by HM Revenue and Customs (HMRC).  
5. Form of the subsidy  
Tax concession.  
6. To whom and how the subsidy is provided  
Companies  investing in new plant and machinery which is primarily for use within a designated 
assisted area within an enterprise zone for their business are eligible for this subsidy . The tax 
concession is claimed in their tax return as a deduction from business pr ofits. It provides a timing 
benefit through providing tax relief for 100 % of the expenditure for the chargeable period in which 
it was incurred, in place of a lower rate of capital allowance which would otherwise be available to 
spread the tax relief over multiple chargeable periods.  
To qualify, the company must be within the charge to corporation tax and it has incurred expenditure 
on plant or machinery, which is:  
• Primarily for use within a designated assisted area ; 
• Unused and not second -hand; G/SCM/N/401/GBR  
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  • For an activ ity which is a trade, or certain activities treated as a trade for tax purposes ; 
• For the purposes of a new business, or expansion of an existing business, or a new activity 
relating to a fundamental change in a product, process or business ; 
• Not replacement  expenditure ; 
• Incurred on or before 3 1 March  2021, or before the expiry of the eight -year period for 
investment in the relevant designated assisted area if after then ; 
• Not covered by any general exclusions for plant and machinery first -year allowances, for 
example  where the plant or machinery is acquired for leasing . 
The allowance is partially restricted where, at the time it incurs the expenditure, the company intends 
to use the plant and machinery partially outside of a designated assisted area, and a mai n purpose 
for this is to obtain the first -year allowance . There is also a clawback of the subsidy where the plant 
and machinery later becomes primarily for use outside of a designated assisted area within 5 years 
from when it was first available for use in  the company 's business.  
There are further restrictions which exclude certain sectors8 that were in place to comply  with EU 
state aid requirements which have been retained following the UK 's exit from the EU , and also 
provide that otherwise qualifying expenditure:  
• Did not exceed EUR 125,000,000 per undertaking;  
• Had not been subsidised by a grant;  
• Incurred by large businesses is only eligible for ECA where it is to expand an existing 
business.  
In addition, one of the general conditions for this tax concession is that the plant or machinery must 
be for an activity which is a trade or certain activities, which are treated as a trade for tax purposes . 
Not all activities meet this condition e.g., companies with an investment busin ess, or for property 
rental.  
7. Amount  of the subsidy  
The estimated total subsidy are as follows:  
 
Period  Estimated total subsidy (GBP)  
2021 and 2022  3,400,000  
2020 3,000,000  
2019 4,000,000  
8. Duration of the subsidy  
April 2012 – March  2024. 
9. Statistical data permitting an assessment of the trade effects of the subsidy.  
No statistical data is available.  
 
8 The specific exclusions are:  
Fishery or aquaculture sector (as covered within EU regulation 1379/2013);  
Coal s ector, steel sector, shipbuilding sector or synthetic fibres sector;  
Transport sector or related infrastructure;  
Related to energy generation, distribution or infrastructure;  
Related to development of broadband networks;  
Related to the management of waste of undertakings;  
Primary production of agricultural products;  
On-farm activities for preparation of animal or plant products for the first sale;  
First sale of agricultural products by a primary producer to wholesalers, retailers or processors where 
sale do es not take place on separate premises reserved for that purpose.  G/SCM/N/401/GBR  
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  1.1.5   Health and Life Science Sector Scheme  
1. Title of the subsidy programme  
Health and Life Science Sector Scheme.  
2. Period covered by the notification  
2022.  
3. Policy objective and/or purpose of the subsidy  
The purpose of the subsidy is to accelerate growth by stimulating and supporting business -led 
innovation, to encourage collaboration and effective co -operation between companies and research 
organisation s, including higher education institutions, and to raise both the level and the quality of 
commercially relevant R&D&I activity.  
The Health and Life Sciences sector scheme focuses on agriculture, food and healthcare, pathogens 
as well as technologies in bi oscience and medical research . The scheme aims to bring together 
technology developers and those redesigning the way therapies and other treatment options are 
selected and delivered, helping businesses to develop market leading solutions . It also aims to h elp 
the agri -food sector in the UK transform from low -tech to high -tech, which will help improve 
productivity on farms, attract investment and develop global market opportunities.  
Areas supported : Bioscience, Healthcare, Early diagnosis, Healthy ageing, Ag ri-tech, Medicines 
(Healthcare, Precision and Discovery), Transforming food production.  
4. Background and authority for the subsidy  
Innovate UK, the UK 's innovation agency, is an executive non -departmental public body sponsored 
by the Department for Business,  Energy, and Industrial Strategy (BEIS) 9, now the Department for 
Science, Innovation and Technology  (DSIT) . Innovate UK is part of UK Research and Innovation 
(UKRI).  
The Health and Life Sciences sector scheme forms part of the UK Research and Innovation : Innovate 
UK – Research, Development, and Innovation Scheme.  
The legal authority for the scheme is Section 3 of the Research of the Higher Education and Research 
Act 2017.  
5. Form of the subsidy  
Direct grants.  
6. To whom and how the subsidy is provided  
The scheme is targeted towards small and medium -sized businesses (SMEs), enabling them to grow 
and prosper, as well as large enterprises . Innovate  UK operate an in -house online competition 
process using the online Grant Funding Service which is open to all bus inesses . Each competition is 
assessed by independent assessors on a non -bias approach.  
Payments are made in arrears on the basis of actual costs incurred and reimbursed at the aid 
intensity fixed at the time of the award . Projects are reviewed every quarte r by the responsible 
monitoring officer, with all finances and checks requiring sign -off before any payments are approved 
and released . Payments are provided via electronic bank transfer.  
 
9 BEIS was the relevant Department during this reporting period prior to the creation of DSIT in 
February 2023.  G/SCM/N/401/GBR  
- 12 - 
  7. Amount  of the subsidy  
2021 Total : GBP  52,831,688.  
2022 Total : GBP  58,644,760.  
8. Duration of the subsidy  
2015 – 2022.  
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
1.1.6   Horizon Europe Guarantee Sector Scheme  
1. Title of the subsidy programme  
Horizon Europe Guarantee Se ctor Scheme.  
2. Period covered by the notification  
2022.  
3. Policy objective and/or purpose of the subsidy  
The Scheme provides funding to researchers and innovators unable to receive their Horizon Europe 
funding while the UK is in the process of associating to the EU Horizon Europe programme.  
It supports people and projects who have been successful in applying to Horizon Europe but been 
unable to receive grants from the EU . It also enables universities and research organisations to 
tackle challeng es created by the uncertainty, such as talent retention and recruitment issues . In 
doing so, the scheme aims to support the sector and provide certainty in the short -term before a 
decision on the UK 's approach to Horizon association is made.  
4. Background and  authority for the subsidy  
Horizon Europe is the EU 's key funding programme for research and innovation with a budget of 
EUR 95.5 billion . 
The programme tackles climate change, helps to achieve the UN 's Sustainable Development Goals 
and boosts the EU 's com petitiveness and growth . It facilitates collaboration and strengthens the 
impact of research and innovation in developing, supporting and implementing EU policies while 
tackling global challenges . It also supports creating and better dispersing of excellen t knowledge 
and technologies, creates jobs, fully engages the EU 's talent pool, boosts economic growth, promotes 
industrial competitiveness and optimises investment impact within a strengthened European 
Research Area . Legal entities from the EU and associa ted countries can participate.  
The EU is still in the process of formalising the UK 's association to the Horizon Europe funding 
programme . The scheme was launched in 2022 by UK Research and Innovation (UKRI) to tackle the 
impacts of this delay by deliverin g funding through its grant systems on behalf of the Department 
for Science, Innovation & Technology (DSIT) .10 
The legal authority for  the scheme is Section 3 of the Research of the Higher Education and Research 
Act 2017.  
5. Form of the subsidy  
Direct grant.  
 
10 Prior to the creation of DSIT in February 2023, the relevant Department during this reporting period 
was the Department for Business, Energy and Industrial Strategy (BEIS).  G/SCM/N/401/GBR  
- 13 - 
  6. To whom and how the subsidy is provided  
The Scheme is available to researchers and all sizes of enterprise (as long as they meet the e ligibility 
criteria), who are unable to receive their Horizon Europe funding while the UK is in the process of 
associating to the programme.  
To be eligible for the scheme, the beneficiary must satisfy the eligibility criteria:  
• Be based in the UK ; 
• Have been  successful at applying for a Horizon Europe grant with final submission 
deadlines on or before 3 0 June 2023; 
• Have been included on the initial grant proposal as a 'beneficiary ' with an assigned budget . 
For 'multi-beneficiary grants ', the coordinator and t he European Commission must have signed the 
grant agreement before the application process was completed . For 'mono -beneficiary grants ', the 
offer of funding from the European Commission must have been withdrawn or the applicant must 
include a letter stati ng that they have terminated the 'grant agreement preparation ' process with 
the European Commission.  
Payments are made in arrears on the basis of actual costs incurred and reimbursed at the aid 
intensity fixed at the time of the award . Projects are reviewe d every quarter by the responsible 
monitoring officer, with all finances and checks requiring sign -off before any payments are approved 
and released . Payments are provided via electronic bank transfer.  
7. Amount  of the subsidy  
2022 Total : GBP 4,284,438.  
8. Durat ion of the subsidy  
2022 – 2028.  
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
1.1.7   Infrastructure Systems Sector Scheme  
1. Title of the subsidy programme  
Infrastructure systems sector scheme.  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The purpose for the subsidy is to accelerate growth by stimulating and supporting business -led 
innovation, to encourage collaboration and effective co -operation between companies and research 
organisations, including higher education institutions, and to raise both the level and the quality of 
commercially relevant R&D&I activity.  
The Infrastructure Systems Sector scheme focuses on optimising transport a nd energy systems and 
integrating these with other systems such as health and digital in an urban context, as almost all 
aspects of modern society are experiencing increasing strain within these areas of infrastructure . 
The scheme encourages and supports cross -border research and development which may lead to 
the development and commercialisation of products to stimulate economic growth.  G/SCM/N/401/GBR  
- 14 - 
  Areas supported include Connected autonomous vehicles, Driving the electric revolution, Energy 
generation and s upply, Energy revolution, Future cities, Future flight, Industrial decarbonisation, 
Infrastructure systems, Aerospace, Transforming construction CR&D, Transforming foundation 
industries.  
4. Background and authority for the subsidy  
Innovate UK, the UK 's innova tion agency, is an executive non -departmental public body sponsored 
by the Department for Business, Energy, and Industrial Strategy (BEIS)11, now the Department for 
Science, Innovation and Technology (DSIT) . Innovate UK is part of UK Research and Innovatio n 
(UKRI).  
The Infrastructure Systems sector scheme forms part of the UK Research and Innovation : Innovate 
UK – Research, Development, and Innovation Scheme.  
The legal authority for the scheme is Section 3 of the Research of the Higher Education and Researc h 
Act 2017.  
5. Form of the subsidy  
Direct grants.  
6. To whom and how the subsidy is provided  
The scheme is targeted towards small and medium -sized businesses (SMEs), enabling them to grow 
and prosper, as well as large enterprises . Innovate  UK operate an in -house  online competition 
process using the online Grant Funding Service which is open to all businesses . Each competition is 
assessed by independent assessors on a non -bias approach.  
Payments are made in arrears on the basis of actual costs incurred and reimbur sed at the aid 
intensity fixed at the time of the award . Projects are reviewed every quarter by the responsible 
monitoring officer, with all finances and checks requiring sign -off before any payments are approved 
and released . Payments are provided via ele ctronic bank transfer.  
7. Amount  of the subsidy  
2021 Total : GBP  72,318,858.  
2022 Total : GBP  120,068,079.  
8. Duration of the subsidy  
2015 – 2022.  
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
1.1.8   Investments Sector Scheme  
1. Title of the subsidy programme  
Investments sector scheme.  
2. Period covered by the notification  
2021 and 2022.  
 
11 BEIS was the relevant Department during this reporting period prior to the creation of DSIT in 
February 2023.  G/SCM/N/401/GBR  
- 15 - 
  3. Policy objective and/or purpose of the subsidy  
The lack of funding available to innovative businesses at the right time is a barrier to their 
productivity and growth . The objective of the investment sector scheme is to broaden the range of 
innovation finance support available to businesses, so they can access funding at all stages of 
innovation . This includes providing financial assistance for late -stage research and development 
projects that have not yet reached the point of commercialisation.  
4. Background and authority for the subsidy  
Innovate UK, the UK 's innovation agency, is an executive non -departm ental public body sponsored 
by the Department for Business, Energy, and Industrial Strategy (BEIS)12, now the Department for 
Science, Innovation and Technology (DSIT) . Innovate UK is part of UK Research and Innovation 
(UKRI).  
The Investment sector scheme f orms part of the UK Research and Innovation : Innovate 
UK - Research, Development, and Innovation Scheme.  
The legal authority for the scheme is Section 3 of the Research of the Higher Education and Research 
Act 2017.  
5. Form of the subsidy  
Loans, repayable adv ances.  
6. To whom and how the subsidy is provided  
The programmes are only open for SME 's and t he subsidy can be used for late -stage research and 
development projects that have not yet reached the point of commercialisation, although the aim is 
that the loan w ill assist with the production of goods.  
Loans are awarded through open competition . Each application is assessed by independent assessors 
using an unbiased approach . Successful applications must undertake additional checks of the 
businesses including deta iled credit evaluations, anti -money laundering checks and commercial due 
diligence checks . Each successful project is assigned of project officer by Innovate UK which 
undertakes project reviews every quarter, with the business also required to submit quart erly and 
annual credit reviews.  
Loans are provided via electronic bank transfer, with level of interest and repayment periods outlined 
within the specific competition brief.  
7. Amount  of the subsidy  
2021 Total : GBP  1,763,996.  
2022 Total: GBP  5,693,164.  
8. Duration of the subsidy  
2015 – 2022.  
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
 
12 BEIS was the relevant Departme nt during this reporting period prior to the creation of DSIT in 
February 2023.  G/SCM/N/401/GBR  
- 16 - 
  1.1.9   Legacy Schemes under the European Regional Development Fund 2014 -2020  
1. Title of the subsidy programme  
Legacy Schemes under the European Regional Development Fund (ERDF) 2014 -2020. 
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The ERDF aimed to strengthen economic and social cohesion by correcting  imbalances between its 
regions . It supports job creation, business competitiveness, economic growth, sustainable 
development, and improve citizens' quality of life.  
For the period 2014 – 2020, ERDF investments focused on several key priority areas . This is known 
as "thematic concentration":  
• Innovation and research;  
• The digital agenda;  
• Support for small and medium -sized enterprises (SMEs);  
• The low -carbon economy.  
ERDF resources were mainly used to co -finance:  
• Productive investment leading to the creati on or maintenance of jobs;  
• Investment in infrastructure;  
• Development of endogenous potential by measures which support regional and local 
development;  
• In addition, the ERDF may support the financing of working capital in SMEs where 
necessary as a temporary  measure to provide an effective response to a public health 
crisis.  
The Period covered by the notification refers to ERDF programming period 2014 -2020.  
4. Background and authority for the subsidy  
The European Regional Development Fund (ERDF) is one of the Eu ropean Union 's Structural Funds 
which tackles regional disparities across Europe . In line with EU cohesion policy, EU State aid 
guidelines focus regional aid on the most deprived regions, while allowing for the need to improve 
competitiveness and to provid e for a smooth transition . The use of the structural funds by national 
authorities is subject to EU state aid rules . Programme strategies are developed at each national 
level and approved by the European commission.  
Cohesion Policy provides an integrated, strategic, medium -term planning and financial framework 
to address the reduction of regional disparities by promoting development . It does this through 
geographic and financial targeting (concentration), governance processes and evaluation 
mechanisms . Within the context of providing financial assistance to economic operators, cohesion 
policy financing must respect the State aid rules where relevant . In line with EU cohesion policy, the 
State aid guidelines focus regional aid on the most deprived regions of the enlarged Union, while 
allowing for the need to improve competitiveness and to provide for a smooth transition . The use of 
the structural funds by national authorities is subject to EU state aid rules.  
Under the terms of the UK -EU Withdrawal Agreement, which entered into force on 1 February  2020, 
EU programmes including the ERDF can continue to commit funds until 31st December  2023. G/SCM/N/401/GBR  
- 17 - 
  The legal Authority for the Scheme:  
a. ERDF – programming period 2014 -2020 
• Articles 174 and 176 of the Treaty on the Functioning of the European Union ; 
• Regulation (EC) 1303/2013 of 1 7 December  2013 laying down common provisions on the 
European Regional Development Fund, the European Social Fund, the Cohesion Fund, the 
European Agricultural Fund for Rura l Development and the European Maritime and 
Fisheries Fund and repealing Council Regulation (EC) No 1083/2006;  
• Regulation (EC) No 1301/2013 of 5 July 2006 on the European Regional Development 
Fund and repealing Regulation (EC) No 1080/2006;  
• Commission Dele gated Regulation (EU) No 480/2014 of 3 March  2014 supplementing 
Regulation (EU) No 1303/2013 of the European Parliament and of the Council laying down 
common provisions on the European Regional Development Fund, the European Social 
Fund, the Cohesion Fund,  the European Agricultural Fund for Rural Development and the 
European Maritime and Fisheries Fund and laying down general provisions on the European 
Regional Development Fund, the European Social Fund, the Cohesion Fund and the 
European Maritime and Fishe ries Fund.  
In 2020, in response to the Covid -19 outbreak, additional flexibility was provided under two 
regulations amending Regulation (EC) 1303/2013 and Regulation (EC) No 1301/2013:  
• Regulation (EU) 2020/460 of the European Parliament and of the Council of 30 March  2020 
amending Regulations (EU) No 1301/2013, (EU) No 1303/2013 and (EU) No 508/2014 as 
regards specific measures to mobilise investments in the healthcare systems of Member 
States and in other sectors of their economies in response to the C ovid-19 outbreak 
(Coronavirus Response Investment Initiative);  
• Regulation (EU) 2020/558 of the European Parliament and of the Council of 2 3 April 2020 
amending Regulations (EU) No 1301/2013 and (EU) No 1303/2013 as regards specific 
measures to provide exceptio nal flexibility for the use of the European Structural and 
Investments Funds in response to the C ovid-19 outbreak . 
b. Article 138 of the Agreement on the withdrawal of the United Kingdom of Great Britain and 
Northern Ireland from the European Union and the Eu ropean Atomic Energy Community.  
c. UK legislation  
• The Industrial Development Act 1982 (Sections 7 -8). 
• Scotland  
• Scotland Act 1998.  
• Wales  
• The Government of Wales Act 2006 (Section 80) ; 
• The Housing Grants, Construction and Regeneration Act 1996 (Section 126) ; 
• The Welsh Development Agency Act 1975 (Section 1) (as amended).  
• Northern Ireland  
• The Industrial Development Act (NI) 2002 ; 
• The Industrial Development Order (NI) 1982 ; 
• The North/South Co -operation (Implementation Bodies) (Northern Ireland) Order 
1999.  
The UK ERDF funds are administered separately by the English, Northern Ireland, Welsh and Scottish 
Governments . For Scotland, this is provided through three schemes – ESIF Sustainable Growth ; 
ESIF Inclusive Growth and ESIF Smart Growth . Programme strategies ar e developed at each national 
level and approved by the European commission.  
5. Form of the subsidy  
Grants, loans, financial instrument investment mechanisms (including provision of risk finance), or 
other forms of support such as interest rate subsidies.  G/SCM/N/401/GBR  
- 18 - 
  6. To whom and how the subsidy is provided  
The ERDF is open to applicants from all sectors and regions, as long as the they can meet or can 
deliver the objectives of the programme, its conditions and legislation . This includes adhering to the 
EU state aid criteri a. 
The majority of payments are made in arrears . In some cases , payment can be made in advance if 
certain conditions are met . Payments are based on actual costs incurred and paid by the beneficiary 
and then reimbursed at the contribution rate agreed at the  time of the award.  
The rules on eligibility are determined at each national level, except when there are general rules 
laid down in the applicable EU legislation.  
The allocation of ERDF resources to the key priority areas (Innovation and research ; digital agenda ; 
SME support ; low-carbon economy) will depend on the category of region, determined by its GDP 
per capita compared to the average GDP of the EU -27: 
• In more developed regions (GDP per capita above 90 % average GDP) - at least 80 % of 
funds must focus on at least two of these priorities ; 
• In transition regions (GDP per capita between 75 % and 90 % average GDP), this focus is 
for 60 % of the funds ; 
• In less developed regions (GDP per capita less than 75 % average GDP), this focus is for 
50% of the funds.  
Furth ermore, some ERDF resources must be channelled specifically towards low -carbon economy 
projects:  
• More developed regions : 20% of funds;  
• Transition regions : 15% of funds ; and 
• Less developed regions : 12% of funds . 
7. Amount  
Values below are based on total amounts committed:  
  2021 (GBP)  2022 (GBP)  
England  204,714,897  9,833,806  
Northern 
Ireland13 17,484,341  14,297,491  
Scotland  10,230,577  8,921,340  
Wales  24,824,474  76,846,726  
Total  257,254,289  109,899,363  
8. Duration of the subsidy  
The Period covered by the notification refers to ERDF programming period 2014 -2020, with the 
eligibility period commencing on 1 January  2014. 
Expenditure must be incurred by the beneficiary before 23 December  2023 and reimbursed to the 
beneficiary before 3 0 June 2024. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
Trade effects are considered minimal . ERDF funds are designed to alleviate disparities between 
regions and paid out on a horizontal basis within eligible regions.  
 
13 Northern Ireland ERDF figures are based on actual spend incurred by projects and not commitments.  G/SCM/N/401/GBR  
- 19 - 
  1.1.10   Material and Manufacturing Sector Scheme  
1. Title of the subsidy programme  
Material and Manufacturing Sector Scheme  
2. Period covered by the notification  
2021 and  2022.  
3. Policy objective and/or purpose of the subsidy  
The purpose of the subsidy is to accelerate growth by stimulating and supporting business -led 
innovation, to encourage collaboration and effective co -operation between companies and research 
organisations, including higher education institutions, and to raise both the level and the quality of 
commercially rel evant R&D&I activity.  
The Material and Manufacturing sector scheme aims to improve economic growth through 
sustainable increases in long -term productivity across the UK and internationally . The aim is to boost 
the UK manufacturing supply chains through inn ovation in areas such as digital manufacturing, 
additive manufacturing, composites, materials integration, and industrial biotechnology . The scheme 
also aims to help businesses gain access to the latest manufacturing and materials technologies.  
Areas suppo rted include, Advanced materials, Aerospace, Automotive transition fund, Energy 
batteries, Robotics, Connected autonomous Vehicles, Driving the electric revolution, High value 
Manufacturing, Advanced propulsion centres, Low carbon, vehicles, Transforming f oundation 
industries and Transport.  
4. Background and authority for the subsidy  
Innovate UK, the UK 's innovation agency, is an executive non -departmental public body sponsored 
by the Department for Business, Energy, and Industrial Strategy (BEIS)14, now the D epartment for 
Science, Innovation and Technology (DSIT) . Innovate UK is part of UK Research and Innovation 
(UKRI).  
The Material and Manufacturing sector scheme forms part of the UK Research and Innovation : 
Innovate UK – Research, Development, and Innovatio n Scheme.  
The legal authority for the scheme is Section 3 of the Research of the Higher Education and Research 
Act 2017.  
5. Form of the subsidy  
Direct grant.  
6. To whom and how the subsidy is provided  
The scheme is targeted towards small and mediu m-sized businesses (SMEs), enabling them to grow 
and prosper, as well as large enterprises . Innovate  UK operate an in -house online competition 
process using the online Grant Funding Service which is open to all businesses . Each competition is 
assessed by independe nt assessors on a non -bias approach.  
Payments are made in arrears on the basis of actual costs incurred and reimbursed at the aid 
intensity fixed at the time of the award . Projects are reviewed every quarter by the responsible 
monitoring officer, with all finances and checks requiring sign -off before any payments are approved 
and released . Payments are provided via electronic bank transfer.  
 
14 BEIS was the relevant Department during this reporting period prior to the creation of DSIT in 
February 2023.  G/SCM/N/401/GBR  
- 20 - 
  7. Amount  of the subsidy  
2021 Total : GBP  286,230,845.  
2022 Total : GBP 246,701,251.  
8. Duration of the subsidy  
2015 – 2022.  
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
1.1.11   Medicines and Diagnostics Manufacturing Transformation Fund (MDMTF)  
1. Title of the subsidy programme  
Medicines and Diagnostics Manufacturing Transformation Fund (MDMTF).  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
Scheme provided capital grants funding for UK life sciences manufacturing . It aimed to support a 
small number of med icines, diagnostics and MedTech manufacturing investments, creating and 
safeguarding jobs while simultaneously contributing to an increase in the UK 's health resilience and 
incentivising companies to deploy innovative technologies.  
4. Background and authority  for the subsidy  
The scheme was announced in November  2020 and launched in April 2021, running for one financial 
year. 
 
The legal authority for the scheme was the Industrial Development Act 1982 . The Scheme was 
administered by the Department for Business, Enterprise and Industrial Strategy, BEIS. (Now the 
Department for Science, innovation and Technology, DSIT)  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy is provided  
The scheme was available to life sciences manufacturers, in the fields of human m edicines, MedTech 
or medical diagnostics, who received capital grant contributions via a competitive scheme . The 
scheme was not available to supply chain companies, such as manufacturers of input materials or 
equipment suppliers.  
To qualify for the scheme,  applicants had to be:  
• A private sector business making investments in the UK;  
• Proposing a project that is a single company investment ; and 
• A product developer, a contract/development manufacturing organisation or a generics 
manufacturer.  
In addition, applicants were required to adhere to specifi c regulatory requirements.  G/SCM/N/401/GBR  
- 21 - 
  There was no upper limit on the size of projects that applied into the fu nd. Companies could submit 
more than one application, but each application had to be for clearly distinct investments . Grant 
payments were authorised against vouched expenditure and paid by electronic transfer.  
7. Amount  of the subsidy  
Total amount over the notification period was GBP 9,500,000.  
8. Duration of the subsidy  
April 2021 – April 2022. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
1.1.12   Relief for Energy Intensive Indust ries (EIIs)  
1. Title of the subsidy programme  
Relief for Energy Intensive Industries (EIIs) from a proportion of the indirect costs of funding the 
Contracts for Difference (CFD), Renewables Obligation (RO) and small -scale Feed -in Tariff (FIT)  
2. Period covered b y the notification  
2020, 2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
Several policies have been developed to increase the share of electricity generated from renewable 
and low carbon sources . Specifically, the UK government has put in place the Contracts for Difference 
(CFD) schemes, Renewables Obligation (RO) schemes and the Small -Scale Feed -In-Tariff (FIT) to 
incentivise low carbon and renewable electricity deployment.  
The costs of funding for the CFD, RO and FIT schemes are recovered  through levies or an obligation 
on suppliers, which are ultimately passed on to domestic and non -domestic electricity consumers ' 
bills and so create extra costs for consumers . This increase in retail electricity prices in the 
short-medium term creates add itional costs to certain electricity -intensive businesses and may risk 
putting these businesses suffering a competitive disadvantage when operating in international 
markets, and may also lead to carbon leakage.  
This scheme aims to address this risk by prov iding a discount in electricity bills for highly electric 
intensive businesses.  
4. Background and authority for the subsidy  
The scheme originally launched in 2016 . They were approved under the Environment and Energy 
Aid Guidelines (EEAG) and the first part of  the scheme (relief for RO and FIT indirect costs) started 
in late 2016.  
The scheme originally launched in 2016 . They were approved under the Environment and Energy 
Aid Guidelines (EEAG) and the first part of the scheme (relief for RO and FIT indirect cost s) started 
in late 2016 . This started as a compensation scheme where HMG provided a grant to each eligible 
business . An exemption scheme for CFD indirect costs came into force as part of the CFD 
Regulations . The RO and FIT moved to exemption April 2018 (RO ) and April 2019 (FIT) . An RO 
compensation scheme remains in place in Northern Ireland (the CFD and FIT do not operate in 
Northern Ireland).  
The scheme is currently managed by the Department for Business and Trade (formerly the 
Department for Business, Ene rgy and Industrial Strategy, BEIS) . Certificates are issued to eligible G/SCM/N/401/GBR  
- 22 - 
  businesses under the Electricity Supplier Obligations (Amendment & Excluded Electricity) 
Regulations 2015 (as amended).  
5. Form of the subsidy  
Grants (in the form of a discount on electri city bills).  
6. To whom and how the subsidy is provided  
The scheme is available to eligible businesses operating in England Scotland and Wales.  
To qualify for the scheme, applicants must:  
• Manufacture a product in the UK within an eligible sector ( "sector -level test "); 
• Pass a "business -level test " designed to focus support on those businesses most at risk . 
This includes demonstrating that their electricity costs amount to 20 % or more of their 
value of their earnings (as Gross Value Added, GVA) over a  reference period.  
Applicants must also provide at least one quarters of financial data and contain evidence of the 
proportion of electricity used to manufacture the product for a period of at least three months.  
A business that successfully applies for th e scheme will be issued with a certificate (an "EII 
certificate ") confirming their eligibility, which they should pass on to their electricity supplier so that 
they receive a bill discount.  
There are currently 67 eligible sectors and around 320 eligible businesses.  
7. Amount  of the subsidy  
The value of the scheme is as follows (broken down by each component by calendar year):  
Component  2020 (GBP)  2021 (GBP)  2022 (GBP)  
CFD 81,062,853  39,798,838  10,172,943  
RO 213,880,203  255,569,184  242,506,389  
FIT 55,146,234  60,821,526  58,057,983  
Total  350,089,290  356,189,548  310,737,315  
8. Duration of the subsidy  
The Compensation Scheme was approved in November  2016 and is subject to regular review . A 
review will be undertaken on increasing the level of relief available and a consultation on that is due 
to be launched in Spring 2023.  
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
1.1.13   Relief from Climate Change levy for businesses who have Climate Change 
Agreements  
1. Title of the subsidy programme  
Relief from Climate Change levy for businesses who have a Climate Change Agreement.  
2. Period covered by the notification  
2021 and 2022 . 
3. Policy objective and/or purpose of the subsidy  
The objective of the scheme is to provide relief from the Climate Change levy given to businesses 
who have a Climate Change Agreement (CCA) in place.  G/SCM/N/401/GBR  
- 23 - 
  CCA are voluntary agreements made between UK industry and  the Environment Agency, an 
executive non -departmental public body sponsored by the Department for Environment, Food & 
Rural Affairs (DEFRA), to reduce energy use and carbon dioxide (CO2) emissions . In return, 
operators receive a discount on the Climate Ch ange Levy (CCL), which is a tax on certain 
non-domestic energy commodities (e.g. fuel and electricity).  
The scheme serves the dual purpose of incentivising energy and carbon savings through setting 
energy -efficiency targets, whilst also helping to reduce e nergy costs in sectors with energy intensive 
processes by providing significant discounts to the main rates of Climate Change Levy (CCL).  
As well as incentivising energy efficiency, the scheme has an important function of keeping energy 
affordable for Ener gy Intensive Industries (EIIs) with the focus intended to be on EIIs facing 
international competition from businesses facing lower energy costs.  
4. Background and authority for the subsidy  
The scheme commenced in 2001 but has been extended since then . The current CCA scheme began 
in 2013 and was due to run for 10 years . At the Spring Budget 2020, the UK Government announced 
that the scheme would be extended for two years with the final target period in the scheme running 
from 1 January  2021 to 3 1 December  2022, and the final certification (benefit) period running from 
1 July 2023 to 3 1 March  2025. 
The percentage discounts on energy commodities given to CCL by this scheme are reviewed regularly 
and any changes to them are made through the annual Finance Act.  
The legal authority for the scheme is Schedule 6 of the Finance Act 2000 . The facilities to which 
CCA's can apply are set out in the Schedule to the Climate Change Agreements (Eligible Facilities) 
Regulations 2012.  
The tax element of the scheme is administ ered by HM Revenue and Customs (HMRC), while the CCA 
scheme is administered by the Environment Agency on behalf of the whole of the UK.  
5. Form of the subsidy  
Tax Relief . 
6. To whom and how the subsidy is provided  
The discounts are aimed at energy intensive busi ness consumers who sign Climate Change 
Agreement (CCAs) . The Scheme is available to a wide range of energy intensive industry sectors, 
from chemicals and paper manufacturers to supermarkets and agricultural businesses such as 
intensive pig and poultry farm ing. 
CCAs require signatories to meet challenging targets to become more energy efficient and reduce 
CO2 emissions . In return for meeting those targets, the businesses are eligible to pay reduced rates 
of CCL on the energy they use . Intensive energy users can receive up to a 92 % discount on CCL 
rates if they commit to meet energy efficiency targets agreed with the UK Government . The level of 
relief given depends on the fuel used for energy production.  
If a business does not meet its targets to become more energy efficient and reduce CO2 emissions, 
they can be removed from the CCA scheme and if they are not in the scheme then they cannot 
receive any CCL relief.  
7. Amount  of the subsidy  
The estimated annual budget for the scheme is  GBP 250,000,000 in terms of tax revenue foregone.  
No data is available regarding subsidy per beneficiary.  G/SCM/N/401/GBR  
- 24 - 
  8. Duration of the subsidy  
2001 – 31 March  2025. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
Data regarding this scheme is available onlin e.15 However, no statistical data is available pertaining 
to the assessment of trade effects.  
1.1.14   Seed Enterprise Investment Scheme (SEIS)  
1. Title of the subsidy programme  
The Seed Enterprise Investment Scheme (SEIS)  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The SEIS aims to help start -up and very early -stage companies to raise equity finance by offering 
tax reliefs to individual investors who purchase new shares in those companies . In doing so, the 
scheme recognises the particular difficulties faced by these very early -stage companies in attracting 
investment from the market.  
4. Background and authority for the subsidy  
HMRC is responsible for administering the scheme . The legal authority f or the scheme is Part 5A of 
the Income Tax Act 2007, and Section 150E and Schedule 5BB  of the Taxation of Chargeable Gains 
Act 1992.  
5. Form of the subsidy  
Tax relief.  
6. To whom and how the subsidy is provided  
The relief is provided to individual investors on t he amounts subscribed in new shares issued by 
qualifying companies . The SEIS places qualifying conditions on the investor, the investment and the 
issuing company.  
The shares must be issued in order to raise money for a qualifying business activity . There is also a 
requirement that the issuing company must either exist for the purpose of carrying on a new 
qualifying trade or it must be the parent company of a group whose business is that of carrying on 
qualifying activities . A new qualifying trade is o ne which has not been carried on for longer than two 
years at the date of issue of the shares and where the company (and any qualifying subsidiaries) 
has not carried on any other trade before the company in question began to carry on the new trade . 
A trade is not a qualifying trade where it consists of certain activities (or if such activities amount to 
a substantial part of the qualifying trade) which are excluded under Section 192(1) of the Income 
Tax Act 2007 (such as energy generation, farming and fores try activities, shipbuilding and steel 
production) .16 
To qualify for the relief, the company must be unquoted, have fewer than 25 employees and less 
than GBP 200,000 gross assets at the date of investment . The company can raise up to GBP 150,000 
 
15 https://www.gov.uk/government/statistics/main -tax-expenditures -and-structural -reliefs . 
16 Full list of excluded ac tivities can be found at 
https://www.legislation.gov.uk/ukpga/2007/3/section/192 . G/SCM/N/401/GBR  
- 25 - 
  in total . The investor must not to be an employee of the company or qualifying subsidiary unless 
they are a director or have a substantial interest in the issuing company.  
The tax incentives available to qualifying individual investors are:  
• Income tax relief at 50 % of the amount invested in new full -risk ordinary shares in target 
companies . The amount of the tax relief is set off against the investor 's UK income tax 
charge on amounts invested of up to GBP 100,000 per year . The eligible shares must be 
held for at leas t 3 years ; 
• Relief from capital gains tax on gains from shares that have qualified for income tax relief 
and which are disposed of at least 3 years after the investment ; 
• Where the investor has made a taxable capital gain on the disposal of any other asset, 
50% of the gain arising on amounts of up to GBP 100,000 are exempt from tax if 
reinvested in shares under the SEIS that also qualify for income tax relief ; 
• If the shares are disposed of at a loss, investors are able to elect that the amount of the 
loss, le ss any Income Tax relief given, can be set against income of the year in which the 
shares were disposed of, or any income of the previous year, instead of being set off 
against any capital gains.  
7. Amount  of the subsidy  
Tax year  Total (GBP)  
2019/2020  95,000,000  
2020/2021  95,000,000  
2021/202217 85,000,000  
2022/202317 80,000,000  
8. Duration of the subsidy  
The scheme commenced on 6 April 2012 and is ongoing.  
HMRC undertakes general practice evaluations of the scheme (inc. on the impact and effectiveness) 
to inform policy decisions . The last evaluation took place in 2022, with a summery expected to be 
published sometime in 2023.  
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
1.1.15   Stamp Duty Land Tax (SDLT) : Relief for Freeport Tax Sites  
1. Title of the subsidy programme  
Stamp Duty Land Tax (SDLT) : Relief for Freeport Tax Sites.  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
This measure is part of a package of tax reliefs to encourage investment in Freeports . It is a relief 
from Stamp Duty Land Tax and is designed to incentivise investment in land and buildings in Freeport 
tax sites.  
 
17 Figures provided for tax years 2021/2022 and 2022/2023 represent estimated costs.  G/SCM/N/401/GBR  
- 26 - 
  4. Background and authority for the subsidy  
Freeports have been introduced from 2021 and are intended to support the policy of levelling up the 
towns, cities and regions in the United Kingdom . The scheme went live on 3 March  2021 and has 
not undergone any changes since then.  
The Legal authority for t he scheme is the Finance Act 2003 (Schedule 6C) . The Scheme is 
administered by HM Revenue and Customs (HMRC).  
5. Form of the subsidy  
Tax concession.  
6. To whom and  how the subsidy is provided  
Scheme provides for tax relief on the full amount of SDLT that would h ave been payable on the land 
and buildings on which relief was claimed . It applies for purchases of land and buildings within a 
designated Freeport tax site, subject to a 'control period ' of up to 3 years and the land being acquired 
and used in a 'qualifyi ng manner '. 'Qualifying manner ' broadly means commercial use but excluding 
use as residential property . Tax is payable in full where use in a 'qualifying manner ' is not maintained 
for the 3 year 'control period ' following purchase.  
The monetary value of th e scheme will normally be less than 5 % of the cost incurred by beneficiaries 
in purchasing land and buildings subject to the relief . The amount of SDLT relief will depend on the 
cost of property purchased but the proportion of relief is fixed according to the rate of SDLT on said 
purchase.  
7. Amount  of the subsidy  
The total estimated amount budgeted for the Scheme during its operation (from 2021 until 2026) is 
GBP 45,000,000.  
As this is a relatively new scheme, data is unavailable for both the average subsidy per unit, and 
total amount over the notification period.  
8. Duration of the subsidy  
March  2021 - 30 September  2026. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
1.1.16   Venture Capital Trust (VCT) Scheme  
1. Title of the subsidy programme  
Venture Capital Trust (VCT) Scheme.  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The aim of the Venture Capital Trust (VCT) scheme is to support the growt h of certain smaller, 
unquoted trading companies which due to their early development stage, would otherwise struggle 
to have access to finance due to an insufficient track record and/or poor collaterals.  G/SCM/N/401/GBR  
- 27 - 
  For this purpose, income and capital gains tax ince ntives are provided under the scheme to 
individuals who subscribe for new shares, or acquire shares on the secondary market, in authorised 
financial intermediary companies – VCTs – which are then required to carry out eligible investments 
into the target c ompanies.  
4. Background and authority for the subsidy  
The legal authority for the scheme is Part 6 of the Income Tax Act 2007;Sections 100(1) and 151A 
of the Taxation of Chargeable Gains Act 1992 ; and Sections 709 - 712 of the Income Tax (Trading 
and Other In come) Act 2005.  
The scheme is administered by HM Revenue and Customs (HMRC).  
5. Form of the subsidy (i.e., grant, loan, tax concession, etc. ) 
Tax relief (to intermediary VCT and individual investors).  
6. To whom and how the subsidy is provided  
To be authorised as a VCT, a company must be listed on a recognised stock exchange and sufficiently 
demonstrate for the most recent complete accounting period it meets a number of conditions relating 
to investments raised and deployed to ensure the targete d companies of the scheme receive the 
necessary funding:  
• Its income was derived wholly or mainly from shares or securities;  
• It did not retain more than 15 % of its income from shares and securities;  
• It has no holding in any company that represents more than  15% by value of its 
investments;  
• At least 80 % by value of its investments were in qualifying holdings of shares or securities;  
• At least 70 % by value of its qualifying holdings were in eligible shares;  
• It has not made, and will not make in future, an investment which is neither an investment 
included in the company 's qualifying holdings or an investment within the non -qualifying 
investments co ndition;  
• It has not made, and will not make in future, an investment in a company which breaches 
the maximum age condition (the company must receive this VCT investment within 7 years 
of its first commercial sale / 10 years if knowledge intensive) or excee ds the permitted 
investment limit ( GBP 5,000,000 annually / GBP 10,000,000 if knowledge intensive and a 
maximum of GBP 12,000,000 or GBP 20,000,000 if knowledge intensive) ; 
• It has not made, and will not make in future, an investment in a company which breaches 
the prohibition on business acquisitions.  
To be 'qualifying holdings ', the investments made by the VCT must be in companies that meet 
conditions in respect of their structure, activity and use of the funds received . These conditions also 
restrict the types of activities the company can undertake, with "excluded activities " including energy 
generation, farming and forestry activities, shipbuilding and steel production .18 
A VCT is required to provide annual returns to HMRC of both the investments it receives from 
individuals and those investments it makes in companies, demonstrating that the qualifying 
conditions of the scheme have been satisfied for that year.  
The scheme provides the following tax reliefs for VCTs and their investors:  
• Exemption for VTC 's from Corporation Tax on chargeable gains (and losses for chargeable 
gains purposes are not allowable losses) ; 
• Individual investors in VCTs can claim 'front-end' income tax relief on subscriptions of up 
to GBP 200,000 each year where the se shares are held for a minimum period of 5 years;  
 
18 Full list of exc luded activities can be found in Section 303(1) of the Income Tax Act 2007: 
https://www.legislation.gov.uk/ukpga/2007/3/section/303  G/SCM/N/401/GBR  
- 28 - 
  • Individual investors are exempt from Capital Gains Tax on the disposal of ordinary shares 
and also income tax on any dividends received on ordinary shares acquired within the 
'permitted maximum ' of GBP 200,000. 
7. Amount  of the subsidy  
Tax year  Amount (GBP)  
2019/2020  295,000,000  
2020/2021  280,000,000  
2021/202219 340,000,000  
2022/202319 340,000,000  
8. Duration of the subsidy  
2017 - 5 April 2025. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
1.1.17   British Business Bank - Covid -19 Large Business Interruption Loan Scheme 
(CLBILS)  
1. Title of the subsidy programme  
Covid -19 Large Business Interruption Loan Scheme (CLBILS)  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
Objective of the scheme is to support medium and larger UK businesses impacted by the covid-19 
pandemic.  
4. Background and authority for the subsidy  
The scheme launched on 2 0 April 2020 and closed to new applicants on 3 1 March  2021. 
The scheme is delivered by the British Business Bank (BBB), a UK -owned business development 
bank, as agent for The Secretary of State for Business, Energy and Industrial Strategy (now the 
Department for Busi ness and Trade ), through  a network of commercial lenders accredited to provide 
finance.  
The legal authority  for the scheme:  
• Industrial Development Act 1982;  
• Coronavirus Act 2020.  
5. Form of the subsidy  
Loan, guarantee.  
6. To whom and how the subsidy is provided  
Through CLBILS, accredited lenders provide facilities (loans) up to a maximum of GBP 200,000,000 
for businesses with an annual turnover in excess of GBP 45,000,000, partially guaranteed by the UK 
Government (up to 80 %). 
 
19 Figures for tax years 2021/2022 and 2022/2023 repr esent estimated costs.  G/SCM/N/401/GBR  
- 29 - 
  7. Amount  of the subsidy  
2021: Total lending - GBP 928,900,000.  
2022: Total lending - GBP 0. 
8. Duration of the subsidy  
The scheme was launched in 2 0 April 2020 and closed to new applicants on 3 1 March  2021. CLBILS 
facilities are repayable within 3 years.  
A term extension beyond 3 years, up  to a maximum of 6 years, can be made in the case of 
restructuring.  
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
1.1.18   British Business Bank - Bounce Back Loan Scheme (BBLS)  
1. Title of the subsidy programme  
Bounce Back Loan Scheme (BBLS)  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
Objective of the Bounce Back Loan Scheme (BBLS) was to support UK businesses impacted by the 
covid-19 pandemic by enabling businesses to access finance more quickly.  
4. Background and authority for the subsidy  
Scheme launched on 4 May 2020 and closed for new applicants on 3 1 March  2021. 
The scheme is delivered by the British Business Bank (BBB), a UK government -owned business 
development bank, as agent for The Secretary of State for Business, Energy and Industrial Strategy  
(now the Department for Business and Trade), through a network of commercial lenders accredited 
to provide finance.  
The legal authority  for the scheme:  
• Industrial Development Act 1982 ; 
• Coronavirus Act 2020 . 
5. Form of the subsidy  
Loan guarantee, grant (via the Business Interruption Payment).  
6. To whom and how the subsidy is provided  
BBLS guaranteed facilities between GBP 2,000 or up to 25 % of a business ' turnover, with the 
maximum amount available being GBP 50,000. 
Government made Business Interruption Payment (BIPs) to cover the interest in the fi rst 12 months 
of any BBLS facility (loans provided by lenders), and borrowers had a 12 -month capital repayment 
holiday . There is a fixed 2.5 % interest attached to the loan . The scheme provides the lender with a 
100% government -backed guarantee against the outstanding balance of the facility.  
A "Pay as You Grow " option has been introduced which allows BBLS borrowers flexibility in repaying 
their BBLS loan by requesting any or all of the following:  G/SCM/N/401/GBR  
- 30 - 
  • Extension of repayment term from six years to ten years;  
• Reduction of monthly repayments to cover interest only for a period of six months 
(available up to three times);  
• Repayment holiday for up to six months (available once).  
7. Amount  of the subsidy  
 Total Grants via BIP (million GBP)20 Total Lending  
(million GBP)  
2021  967.98  3,146.30  
2022 406.28  0.62 
8. Duration of the subsidy  
The programme launched on 4 May 2020 and closed to new applicants on 3 1 March  2021. 
The repayment term for a BBLS facility is initially fixed at 6 years, but businesses ' can request to 
extend the term of their facility to 10 years . A lender may offer forbearance, in line with their usual 
policies, which may mean the term of the loan is extended beyond 10 years.  
9. Statistical data permitting an assessment of the trade effect s of the subsidy  
No statistical data is available.  
1.1.19   British Business Bank - Covid -19 Business Interruption Loan Scheme (CBILS)  
1. Title of the subsidy programme  
Covid -19 Business Interruption Loan Scheme (CBILS)  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
Scheme aims to support small and medium -sized UK businesses impacted by the covid-19 pandemic.  
4. Background and authority for the subsidy  
The scheme launched on 2 3 March  2020 and closed to new applicants o n 31 March  2021. 
The scheme was delivered by the British Business Bank (BBB), a UK government -owned business 
development bank dedicated to making finance markets work better for smaller businesses, as an 
agent for The Secretary of State for Business, Energ y and Industrial Strategy (now the Department 
for Business and Trade), through a network of commercial lenders accredited to provide finance.  
The legal authority for the scheme:  
• Industrial Development Act 1982;  
• Coronavirus Act 2020.  
5. Form of the subsidy  
Loan guarantee, grant (via the Business Interruption Payment, BIP).  
 
20 Denotes grants paid to 31 December 2021 and 31 December 2022 and does not include accruals.  G/SCM/N/401/GBR  
- 31 - 
  6. To whom and how the subsidy is provided  
The BBB does not extend the loans itself, but rather provides the guarantee (on behalf of the UK 
Government) for loans issued under the scheme by a set  of accredited lenders (the "facility "). 
The Government made Business Interruption Payments (BIPs) to cover the interest and any 
lender -levied fees in the first 12 months of any CBILS facility . The scheme provides the lender with 
a partial (80 %) government -backed guarantee against the outstanding balance of the facility.  
The scheme guaranteed facilities (loans issued by lenders) up to a maximum of GBP 5,000,000 for 
businesses with an annual turnover of no more than GBP 45,000,000.  
7. Amount  of the subsidy  
 Total Grants via BIPs (million GBP)21 Total Lending (million GBP)  
2021  6.93 8,195.19  
2022 243.54  769.79  
8. Duration of the subsidy  
The programme launched on 2 3 March  2020 and closed to new applicants on 3 1 March  2021. 
CBILS facilities are on repayment terms:  
• Up to 6 years for term loans and asset finance ; and 
• Up to 3 years for overdrafts and invoice finance facilities.  
A term extension beyond 6 years, up to a maximum of 10 years, can be made for existing CBILS 
facilities in connection with the  provision of forbearance relating to the facility, at the discretion of 
the lender if within its usual forbearance policies.  
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
1.2  England  
1.2.1   Regional Growth Fund  
1. Title of the subsidy programme  
Regional Growth Fund.  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The Regional Growth Fund (RGF) operates across England and was a competitive fund with potential 
applicants in England able to submit applications for funding, either through a project or through a 
programme.  
Its two key objectives were:  
• To stimulate private sector investment in enterprises by providing support for proj ects and 
programmes with significant potential for sustainable economic growth and creating 
additional sustainable private sector employment ; and 
 
21 Denotes grants paid to 31 December 2021 and 31 December 2022 and does not include accruals.  G/SCM/N/401/GBR  
- 32 - 
  • To support those areas currently dependent on the public sector to make the transition to 
sustainable private sector -led growth and prosperity.  
Until 2015 the RGF was made available through bidding rounds ending with Round 6 . Following the 
2015 Spending Review no future rounds were undertaken . Companies and programmes that were 
awarded grants through Rounds 1 -6 continued to receive funding as agreed in their funding 
agreement.  
Outside of the 'Round ' system, eRGF (exceptional RGF) was always available for significant projects 
to apply for aid, meaning that applications are considered for projects that offer signific ant potential 
or in response to economic shocks . RGF is funding of last resort and since 2016 operates and will 
continue to operate on an 'exceptional ' basis only.  
4. Background and authority for the subsidy  
In October  2010, under plans to rebalance the econo my, the UK government set out its role in 
supporting locally driven growth, encouraging business investment and promoting economic 
development . To support this objective, it established the Regional Growth Fund.  
The legal authority  for RGF awards is primar ily the Industrial Development Act 1982 Sections 7 and 
8. Those sections empower the Secretary of State to provide selective financial assistance, 
respectively for industry in Assisted Areas and for industry generally.  
5. Form of the subsidy  
The RGF primarily  provides grants but also some loans . Funds are provided direct to end beneficiaries 
through projects, where there is a minimum bid threshold of GBP 1,000,000, or through 
programmes, which are administered by scheme managers.  
6. To whom and how the subsidy is  provided  
The RGF is paid to applicants, grants are in cash and loans are cash advances repayable in the usual 
way. 
RGF is not targeted at particular sectors or at a particular size of firm, nor does it support general 
business functions by providing operating aid.  
Bids are appraised on how well they meet the main objectives of the RGF by assessment of key 
criteria . These include  additionality, sustainable private sector growth  and value for money.  
7. Amount  of the subsidy  
2021 Total : GBP  6,805,490. 
2022 Total : GBP  7,075,972.  
8. Duration of the subsidy  
2011 – 2028.  
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data available.  
The RGF is a supply -side intervention which addresses market failures and other related barriers to 
business investment across England . It supports projects and programmes that leverage private 
sector investment to create economic growth and sustainable employment . National displacement 
impacts are considered in every case to mi nimise market distortions and potential trade effects.  G/SCM/N/401/GBR  
- 33 - 
  1.3  Northern Ireland  
1.3.1   Energy Efficiency Capital Grant  
1. Title of the subsidy programme  
Energy Efficiency Capital Grant.  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the  subsidy  
Objective of the scheme is to provide financial support for the installation of equipment that offers 
greater efficiency in the use of energy, providing both cost and carbon savings.  
4. Background and authority for the subsidy  
The legal authority for  the scheme:  
• Industrial Development Act (NI) 2002 ; 
• Industrial Development Order (NI) 1982.  
Granting authority for the scheme is Invest Northern Ireland.  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy is provided  
Scheme is open to Northern Ireland manufacturing companies . Grant is paid against vouched 
expenditure . The subsidy is not provided on a per unit basis.  
7. Amount  of the subsidy  
2021 Total : GBP  150,474.  
2022 Total : GBP  171,803.  
8. Duration of the subsidy  
22 March  2021 - 31 December  2022. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
1.3.2   Process and Organisational Improvement  
1. Title of the subsidy programme  
Process and Organisational Improvement.  
2. Period covered by  the notification  
2021 and 2022.  G/SCM/N/401/GBR  
- 34 - 
  3. Policy objective and/or purpose of the subsidy  
The objective of the scheme is to provide support to businesses to investigate and implement a 
range of potential process and operational improvements to help address the impac t of covid-19 on 
the business.  
4. Background and authority for the subsidy  
The legal authority for the scheme:  
• Industrial Development Act (NI) 2002 ; 
• Industrial Development Order (NI) 1982.  
The granting authority for the scheme is Invest Northern Ireland.  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy is provided  
The scheme is open to businesses operating in one of the following sectors:  
• Manufacturing;  
• Construction;  
• Information and communication;  
• Professional, scientific and technical activ ities. 
Activities eligible for support include:  
• Personnel costs;  
• Costs of instruments, equipment, buildings and land to the extent and for the period used 
for the project;  
• Costs of contractual research, knowledge and patents bought or licensed from outside  
sources at arm 's length conditions;  
• Additional overheads and other operating costs, including costs of materials, supplies and 
similar products, incurred directly as a result of the project.  
Projects must have minimum eligible costs of GBP 40,000, with company internal personnel costs 
being at least 20 % of overall eligible project costs . The maximum level of support for labour and 
consultancy costs associated with identifying process and organisation improvements is GBP 50,000 
for small and medium s ize companies, and GBP 200,000 for large companies . Support is not provided 
on a per unit basis.  
7. Amount  of the subsidy  
2021 Total : GBP  60,792. 
2022 Total : GBP  682,754.  
8. Duration of the subsidy  
22 March  2021 – 31 December  2022. 
9. Statistical data permitting an  assessment of the trade effects of the subsidy  
No statistical data is available.  G/SCM/N/401/GBR  
- 35 - 
  1.3.3   Productive Investment Capital Grant  
1. Title of the subsidy programme  
Productive Investment Capital Grant.  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The objective of the scheme is to incentivise Northern Ireland manufacturing businesses that are 
experiencing covid-19 liquidity challenges to bring forward productivity focussed investments 
involving automation or t he adoption of digital manufacturing technologies.  
4. Background and authority for the subsidy  
The legal authority for the scheme:  
• Industrial Development Act (NI) 2002 ; 
• Industrial Development Order (NI) 1982.  
The Granting authority for the scheme is Invest Northern Ireland.  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy is provided  
The scheme is open to small, medium and large manufacturing companies operating across Northern 
Ireland.  
Activities that are eligible for support include:  
• Acquisiti on of new, non -routine investment in plant, machinery and equipment, including 
installation and commissioning costs;  
• Software licences;  
• Knowledge acquisition and licensing;  
• Automation or the adoption of digital manufacturing technologies.  
The maximum rate of support towards eligible expenditure varies depending on company size:  
• Small companies – 50% of eligible expenditure;  
• Medium -sized companies – 40% of eligible expenditure;  
• Large companies – 20% of eligible expenditure.  
Support is not provided on a per unit basis.  
7. Amount  of the subsidy  
2021 Total : GBP  1,380,246.  
2022 Total : GBP  8,014,123.  
8. Duration of the subsidy  
22 March  2021 - 31 December  2022. G/SCM/N/401/GBR  
- 36 - 
  9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is avail able. 
1.3.4   Research, Development, and Innovation (RD&I)  Grant  
1. Title of the subsidy programme  
Grant for Research, Development, and Innovation (RD&I).  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The objective of the scheme is to:  
• Support research, development and innovation (R&D&I) activities undertaken within 
Northern Ireland companies;  
• Encourage collaboration and effective co -operation between companies and higher 
education institutions including re search organizations, to raise both the level and the 
quality of commercially relevant R&D activity;  
• Stimulate R&D and innovation and encourage best practice throughout business, foster 
the creation and development of innovative business start -ups, help fi rms develop 
innovative products, processes and internationally tradable services with commercial 
potential, and boost the scale and relevancy of R&D&I in Northern Ireland through 
increased business as well as higher education expenditure in R&D.  
The scheme also focuses on the increase both in the number of companies performing effective 
R&D&I and the number of companies participating in R&D&I for the first time.  
4. Background and authority for the subsidy  
The legal authority for the scheme:  
• The Industria l Development Act (NI) 2002;  
• The Industrial Development Order (NI) 1982 . 
Granting authority for the scheme is Invest Northern Ireland.  
5. Form of the subsidy  
Grants.  
6. To whom and how the subsidy is provided  
Scheme available to SMEs and large companies in North ern Ireland in manufacturing sector . Grant 
is paid against vouched expenditure.  
 
The scheme is partly funded through wider European Regional Development Fund (ERDF)  legacy 
scheme . This is provided in a separate return.  
7. Amount  of the subsidy  
2021 Total : GBP  1,216,900 (not including ERDF funding).  
2022 Total : GBP  2,179,800 (not including ERDF funding).  G/SCM/N/401/GBR  
- 37 - 
  8. Duration of the subsidy  
January  2015 – 31 December  2026. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
Funding for the scheme provided through the ERDF:  
 
• 2021: GBP  12,500,000.  
• 2022: GBP  8,300,000.  
1.3.5   Selective Financial Assistance  
1. Title of the subsidy programme  
Selective Financial Assistance.  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
This is the principal scheme of assistance in Northern Ireland to attract new inward investment, to 
facilitate new start -up enterprises and to encourage existing companies to develop their international 
competitiveness leading to gro wth and greater employment opportunities.  
SMEs are eligible for all types if investment projects . In respect of large companies, the SFA Scheme 
supports the setting up of a new establishment, the starting up of a new economic activity or the 
extension of a n existing establishment or involving a fundamental change in the product or 
production process.  
4. Background and authority for the subsidy  
The legal authority for the scheme:  
 
• The Industrial Development Act (NI) 2002 ; 
• The Industrial Development Order (NI) 1982.  
Granting authority for the scheme is Invest Northern Ireland.  
5. Form of the subsidy  
Capital grant, employment related grant, revenue grant, loan.  
6. To whom and how the subsidy is provided  
The scheme is available to companies in the manufacturing sec tor. Grant is paid against vouched 
expenditure.  
The scheme is partly funded through wider European Regional Development Fund (ERDF)  legacy 
scheme . This is provided in a separate return.  
7. Amount  of the subsidy  
2021 Total : GBP  7,162,650 (Not including ERDF fu nding) . 
2022 Total : GBP  6,615,219 (Not including ERDF funding) . G/SCM/N/401/GBR  
- 38 - 
  8. Duration of the subsidy  
July 2014 – 31 December  2026. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
Funding for the scheme provided through the ERDF:  
 
• 2021: GBP 3,040,000.  
• 2022: GBP  1,710,000.  
1.3.6   Skills, Strategy and Innovation Solutions  
1. Title of the subsidy programme  
Skills, Strategy and Innovation Solutions.  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
Invest Northern Ireland's (NI) Skills, Strategy and Innovation Solutions scheme provides financial 
support to manufacturing companies to increase their competitiveness . The programme of support 
covers new business start -up, training, SME consultancy, clustering a nd SME innovation.  
4. Background and authority for the subsidy  
The legal authority for the scheme:  
 
• Industrial Development Act (NI) 2002 ; 
• Industrial Development Order (NI) 1982.  
Granting authority for the scheme is Invest Northern Ireland.  
5. Form of the subsidy  
Direct grant.  
6. To whom and how the subsidy is provided  
Scheme is available to small and medium sized enterprises (SMEs) as well as large enterprises within 
the manufacturing sector.  
Grant payment is authorised against vouched expenditure and paid by electronic transfer . Support 
is not provided on a per unit basis.  
7. Amount  of the subsidy  
2021 Total : GBP  2,553,167.  
2022 Total : GBP  2,863,079.  
8. Duration of the subsidy  
January  2015 - 31 December  2026. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  G/SCM/N/401/GBR  
- 39 - 
  1.4  Scotland  
1.4.1   Highlands and Islands Enterprise Economic Development Subsidy Scheme  
1. Title of the subsidy programme  
Highlands and Islands Enterprise (HIE) Economic Development Subsidy Scheme.  
2. Period c overed by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The objective of the scheme is to assist firms to increase their contribution to employment and Gross 
Value Added in the economy by investing in business growth.  
The s cheme applies to a variety of sectors such as energy, life sciences, creative industries, 
sustainable tourism, financial and business services, universities . Principally it provides direct 
support to businesses and social enterprises, specialist programmes , and interventions to create the 
conditions for strong sectoral growth.  
The scheme is comprehensive in cover but is intended to be applied in a highly focussed and 
discretionary way at the level of individual proposals.  
4. Background and authority for the su bsidy 
Highlands and Islands Enterprise (HIE), which administers the scheme, was established to promote 
the economic and social development of the HIE area, to enhance employment and business skills, 
improve industrial efficiency, international competitiven ess and the environment to achieve these.  
The legal authority  for the scheme is the Enterprise and New Town (Scotland) Act 1990, as amended 
on 1 April 2001 by the Scottish Statutory Instrument 2001 No 126.  
5. Form of the subsidy  
Grants, interest subsidy, loans.  
6. To whom and how the subsidy is provided  
Support under the scheme is provided following the appraisal of a business plan . Some measures 
are only provided to small and medium sized enterprises (SMEs), while some measures provide 
support to bo th large and small firms, usually at higher grant rates for SMEs than for larger firms . 
To be eligible for the scheme, applicants must be undertaking new development in the qualifying 
area (the Highlands and Islands region of Scotland), or elsewhere which will facilitate HIE 's functions.  
Support is offered to the minimum extent necessary for the project to proceed, must contribute to 
the regional development policies and adhere to UK domestic subsidy procedures . It is never 
allocated on the basis of product  prices, product costs or the quantities produced or exported.  
7. Amount  of the subsidy  
 Total (GBP)  Average per beneficiary (GBP)  
2021 8,270,343  131,275  
2022 4,721,306  107,302  
8. Duration of the subsidy  
01 January  2021 - 31 December  2027. G/SCM/N/401/GBR  
- 40 - 
  9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
1.4.2   Scottish Enterprise Regional and SME Investment Aid Scheme  
1. Title of the subsidy programme  
Scottish Enterprise Regional and SME Investment Aid Sc heme.  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The objectives of the Scheme are:  
 
• to encourage companies to invest in projects which create or safeguard jobs in Scotland;  
• to support the development of premises and buildings for commercial purposes by the 
private sector in Scotland where there is a market failure ; and 
• to promote the development of assisted areas in Scotland, as set out in the UK Regional 
Aid Map 2014 – 2020.  
4. Background and  authority for the subsidy  
The scheme is administered by Scottish Enterprise, a non -departmental public body of the Scottish 
Government . It was established under the Enterprise and New Towns (Scotland) Act 1990, with 
support provided to enterprises across Scotland under the provisions of that Act.  
During the notification period, the Scheme also operated under:  
 
• Article 366 of Title XI of the UK -EU Trade and Cooperation Agreement signed on 
30 December  2020 - as implemented by section 29 of the European Union  (Future 
Relationship) Act 2020;  
• Article 10 of the Northern Ireland Protocol to the UK -EU Withdrawal Agreement agreed on 
17 October  2019 in respect of EU Structural Funds - as implemented by section 7A of the 
European Union (Withdrawal) Act 2018 ; and 
• Article 138 of the UK -EU Withdrawal Agreement agreed on 1 7 October  2019 in respect of 
EU Structural Funds - as implemented by section 7A of the European Union (Withdrawal) 
Act 2018. 
5. Form of the subsidy  
Principally grant contribution.  
6. To whom and how the subsidy is provided  
The scheme can be awarded to enterprises of all sizes . Applicants must submit an application for 
assistance to Scottish Enterprise before work on the project o r activity has started, and the 
application must be approved in writing before work can commence on the project.  
7. Amount  of the subsidy  
2021 Total : GBP  11,500,000.  
2022 Total : GBP  11,500,000.  
8. Duration of the subsidy  
The scheme commenced in January  2021 and was originally scheduled to end in December  2022. 
The scheme has been extended to 3 1 December  2023. G/SCM/N/401/GBR  
- 41 - 
  9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
1.4.3   Scottish Enterprise SME Aid Scheme  
1. Title of the subsidy programme  
Scottish Enterprise SME Aid Scheme  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The objective of the scheme is to encourage development and growth of businesses in Scotland 
through increasing competitiveness, efficiency and exploitation of commercial potential.  
4. Background and authority for the subsidy  
The scheme is administered by Scottish Enterprise, a non -departmental public body of the Scottish 
Government . It was establish ed under the Enterprise and New Towns (Scotland) Act 1990, with 
support provided to enterprises across Scotland under the provisions of that Act.  
During the notification period, the Scheme also operated under:  
 
• Article 366 of Title XI of the UK -EU Trade and Cooperation Agreement signed on 
30 December  2020 - as implemented by Section 29 of the European Union (Future 
Relationship) Act 2020;  
• Article 10 of the Northern Ireland Protocol to the UK -EU Withdrawal Agreement agreed on 
17 October  2019 in respe ct of EU Structural Funds - as implemented by section 7A of the 
European Union (Withdrawal) Act 2018  
• Article 138 of the UK -EU Withdrawal Agreement agreed on 1 7 October  2019 in respect of 
EU Structural Funds - as implemented by section 7A of the European Un ion (Withdrawal) 
Act 2018.  
5. Form of the subsidy  
Principally grant contribution.  
6. To whom and how the subsidy is provided  
In general, financial assistance will only be provided to Small and Medium sized Enterprises (SME 's). 
Support to large enterprises under this Scheme is only permitted for environmental studies.  
Applicants must submit an application for assistance to Scottish Enterprise before work on the 
project or activity has started, and the application must be approved in writing before work can 
commenc e on the project.  
7. Amount  of the subsidy  
2021 Total : GBP  5,000,000.  
2022 Total : GBP  5,000,000.  
8. Duration of the subsidy  
The scheme commenced in January  2021 and was originally scheduled to end in December  2022. 
The scheme has been extended to 3 1 December  2023. G/SCM/N/401/GBR  
- 42 - 
  9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
1.4.4   South of Scotland Economic Development Subsidy Scheme  
1. Title of the subsidy programme  
South of Scotland (S OSE) Economic Developm ent Subsidy Scheme.  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
This scheme aims to provide support to businesses, individuals and communities  
in the South of Scotland area (being the areas of : (a) Dumfr ies and Galloway  
Council ; and (b) Scottish Borders Council).  
Support under this scheme includes:  
 
• Regional aid;  
• Support to Small and Medium sized enterprises (SMEs), such as investment and operating 
aid, and access to finance;  
• Support for research and development and innovation (R&D&I) ; 
• Support for disadvantaged workers and for workers with disabilities ; 
• Support for environmental protection ; 
• Support for broadband infrastructures ; 
• Support for culture and heritage conservation ; 
• Support for audio ‐visual wo rks; 
• Suppor t for sport and multifunctional recreational infrastructures ; 
• Support for local infrastructures ; 
• Support for regional airports and ports ; 
• Training aid . 
4. Background and authority for the subsidy  
The Scheme is provided under the legislative authori ty of South of Scotland Enterprise Act 2019 . 
Scheme is implemented by South of Scotland Enterprise (SoSE).  
SoSE, launched in April 2020, is the economic and community development agency responsible for 
Dumfries & Galloway and the Scottish Borders . It was s et up to address the distinct situation of this 
mainly rural area.  
5. Form of the subsidy  
Grants, loans, equity investments, guarantees.  
6. To whom and how the subsidy is provided  
Scheme is available in principle to all enterprises . Eligibility is subject to cer tain specific restrictions22 
and location within the South of Scotland region.  
 
22 Restrictions include: Agriculture, Horticul ture and Forestry sectors; fishing and aquaculture sectors; 
and additional restrictions and conditions provided for under the UK’s domestic subsidy regime and the UK -EU 
Trade and Cooperation Agreement (TCA).  G/SCM/N/401/GBR  
- 43 - 
  7. Amount  of the subsidy  
2021 Total : GBP  17,500,000.  
2022 Total : GBP  17,500,000.  
8. Duration of the subsidy  
01 January  2021 - 31 December  2025. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
1.5  Isle of Man  
1.5.1   Enterprise Development Scheme (EDS)  
1. Title of the subsidy programme  
Enterprise Development Scheme (EDS).  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The objective of the Enterprise Development Scheme (EDS) was to support start -ups, small and 
medium sized businesses which were new to the Isle of Man or looking to locate to the Island, as 
well as established  local businesses that wish to expand on Island.  
The Scheme was designed to attract new businesses and help existing ones to grow, thus providing 
an environment conducive to the needs of business and entrepreneurs alike looking to set up and 
grow their bus iness on Island.  
4. Background and authority for the subsidy  
The legal authority  for the scheme:  
 
• Financial Provisions and Currency Act 2011;  
• Enterprise Development Scheme 2018;  
• Enterprise Development (Amendment) Scheme 2020;  
• Enterprise Development (Amendment ) (No.2) Scheme 2020 ; 
• Enterprise Development (Amendment) Scheme 2022 . 
The scheme is operated by the Department for Enterprise (DFE) . It closed for new applicants in 
May 2022. 
5. Form of the subsidy  
Equity investments (up until 3 1 January  2020) and loans.  
6. To whom and how the subsidy is provided  
The EDS Scheme was available to both goods and service businesses within qualifying sectors and 
primarily targeted at start -ups and those businesses looking to achieve expansion . To qualify for the 
scheme, app licants had to submit a formal application to the DFE with full supporting business plan 
and financials . Following evaluation by the EDS committee, successful applicants were provided with 
an offer, subject to terms and conditions, which must be accepted . The support was typically 
available for a period of up to 5 years.  G/SCM/N/401/GBR  
- 44 - 
  Financial assistance to a beneficiary will not exceed 40 % of the required funds for each stated 
project . Payments will range from minimum value of GBP 10,000 and a maximum amount of 
GBP 1,000,000 in aggregate per applicant . Assistance is not conditional on output, unit or item 
production or export value/volume, though may be linked to maintaining a satisfactory financial 
position.  
While the EDS Scheme closed for new applicants in May 2022, the Scheme is still open to those 
businesses that had previously had, and accepted, an offer under the Scheme.  
7. Amount  of the subsidy  
Total annual budget for all offers and payments to all companies assisted under this Scheme during 
its years of operation was GBP 1,000,000.  
Moving forward, budgets following the closure of the Scheme to new applicants shall be determined 
on a case -by-case basis by the Economic Strategy Board (a subcommittee of the Isle of Man Council 
of Ministers).  
8. Duration of the subsidy  
January  2019 – May 2022. 
Companies who are currently part of the Scheme will be able to apply for financial support until 
December  2024. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
1.5.2   Covid -19 Financial Assistance to Engineering and Manufacturing Sector  
1. Title of the subsidy programme  
Financial Assistance to Engineering and Manufacturing Sector businesses adversely affected by 
covid-19. 
2. Period covered by the notification  
2021 and 2022.  
3. Policy obj ective and/or purpose of the subsidy  
The aim of the Scheme is to support the recovery of businesses in the Manufacturing & Engineering 
sectors which have been negatively financially affected as a result of the covid-19 pandemic.  
The Scheme is designed to support eligible businesses to retain skilled staff and recover by offering 
assistance towards the salaries of staff working on Research and Development, Business 
Improvement or Training projects, along with consultancy costs rela ted to these projects.  
4. Background and authority for the subsidy  
The Scheme is provided for under Appendix 13 of the Enterprise Act 2008 Financial Assistance 
Scheme, a discretionary financial assistance scheme to encourage economic growth and 
diversification of the economy.  
The Scheme was introduced in May 2021 to initially cover the 12 -month period 1 June 2021 – 
31 May 2022. The Scheme was then extended to cover a further 12-month  period from 1 June 2022 
– 31 May 2023. However, the eligibility  criteria was changed for this period (detailed below).  G/SCM/N/401/GBR  
- 45 - 
  The legal authority for the scheme:  
 
• Enterprise Act 2008;  
• Enterprise Act Eligible Business Regulations 2018.  
The Scheme is operated by the Department for Enterprise (DfE).  
5. Form of the subsidy  
Grants.  
6. To whom and how the subsidy is provided  
The Scheme is available to businesses which are considered eligible businesses under the Enterprise 
Act 2008 in the following sectors:  
 
• Manufacturing Engineering (SIC Code 010);  
• Manufacturing Other (SIC Code 021) sectors.  
The applicant must submit a formal application to the DfE along with a supporting business plan and 
financial information . Following evaluation by the DfE (and the Treasury if the grant requested 
exceeds GBP 100,000), successful applicants are pro vided with an offer of assistance, subject to 
terms and conditions, which must be accepted and met prior to any payment being made . Only one 
application can be made per businesses for each 12 -month period . The business has a period of 
2 years to claim paym ents on the grant amount  offered.  
For support available to cover the 12 -month period 1 June 2022 – 31 May 2023, the business must 
have suffered a 25 % or more reduction in turnover for a period of 3 months or more in 2021 -2022, 
in comparison to pre -pandemic  (2019 -2020) . Support includes:  
 
• Salary support - 80% of actual salary, capped at GBP 600 per week for employees 
dedicated to Research & Development, Business Improvement or Training . This was 
limited to 10 % of FTE headcount of Isle of Man workforce that are resident for tax 
purposes;  
• Support towards consultancy costs - 50% of third -party consultancy project cost up to 
max GBP 50,000. Business must be taking part in Engineering & Manufacturing Sector 
review a nd consultancy must be directly related to a Business Improvement Programme 
resulting from the review.  
For support previously available to cover the 12 month period 1 June 2021 – 31 May 2022, the 
business must have claimed Salary Support for a period of 3 months or more OR have suffered a 
25% or more reduction in turnover for a period of 3 months or more . Support included:  
 
• Salary support : 80% of actual salary, capped at GBP 600 per week for employees 
dedicated to Research & Development, Business Improvemen t or Training . This was 
limited to 20 % of FTE headcount of Isle of Man workforce that are resident for tax 
purposes.  
• Support towards consultancy costs : 50% of third party consultancy project cost up to max 
GBP 50,000 for an individual project, to a maximum  of GBP 100,000 per annum.  
7. Amount  of the subsidy  
2021/2022 Total offered : GBP  2,405,826.  
The total budget allocated for this Scheme during its operation is GBP 4,000,000.  
The amount of assistance offered per recipient is unique to each Company 's circumstances, 
application and/or business plan.  G/SCM/N/401/GBR  
- 46 - 
  8. Duration of the subsid y 
June 2021 – May 2023. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical information available.  
2  ENVIRONMENT, FUEL AND TRANSPORT  
2.1  UK Government  
2.1.1   Automotive Transformation Fund (ATF)  
1. Title of the subsidy programme  
Automotive Transformation Fund (ATF).  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The objective of the ATF is to support the creation of an internationally competitive electric vehicle 
(EV) supply chain here in the UK . It supports late -stage R&D and capital investments across 
strategically important parts of the EV supply chain including batteries, electric drive units and 
hydrogen syste ms. 
The ATF is expected to create and safeguard jobs, secure private investment and support the UK 's 
role in tackling climate change by reducing global emissions from the automotive sector . A secure 
and resilient supply chain in the UK will also help elect ric vehicle manufacturers meet Rules of Origin 
requirements.  
4. Background and authority for the subsidy  
The Government is committed to putting the UK at the forefront of the design and manufacture of 
zero emission vehicles, accelerating a UK -made transition to Net Zero . As part of this, it announced 
that new diesel and petrol cars and vans will no longer be sold from 2030, and that all new cars and 
vans must be fully zero emission at the tailpipe from 2035. 80 % of the UK 's target markets (EU, 
China and the US ) are pursuing net zero targets, driving change in global markets demand . There 
is a growing demand for EV components and while the UK remains an attractive investment location, 
there is strong global competition . The ATF is a key pillar of the Government 's strategy.  
In 2021 Government announced GBP 350 million  for the ATF as part of the Net Zero Strategy . This 
funding was additional to the GBP 500 million  announced in 2020 as part of the Government 's 
10 Point Plan for a green industrial revoluti on. 
Capital funding is delivered under the Industrial Development Act 1982.R&D funding is delivered 
under the Higher Education and Research Act 2017, with grants being administered by Innovate UK . 
The ATF is delivered by the Department for Business and Trade  (DBT)23 in partnership with the 
Advanced Propulsion Centre and Innovate UK.  
5. Form of the subsidy  
Grant.  
 
23 Prior to the creation of DBT in February 2023,  the ATF was delivered by the Department for Business, 
Energy and Industrial Strategy (BEIS).  G/SCM/N/401/GBR  
- 47 - 
  6. To whom and how the subsidy is provided  
The ATF is open to bids from businesses of any size who will carry out their project in the UK . Projects 
must be strongly aligned to the strategic objectives of the ATF and must request a minimum of 
GBP 1,000,000 in grant against their total eligible project costs.  
Grants instalments are paid in arrears, in line with the agreed intervention rate and based on th e 
company's defrayal of expenditure . Before the grant is dispensed, applicants must provide evidence 
regarding expenditure and their progress against any other objectives set out in their grant offer 
letters.  
7. Amount  of the subsidy  
During the notification p eriod, ATF capital grant funding has been dispensed to one company, with 
an award of GBP 30,927,018 was made to Ford Halewood Transmissions on 2 0 July 2022. 
8. Duration of the subsidy  
The ATF opened for Expression of Interest bids in July 2020. The scheme is funded until end of 
March  2025. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
This programme is listed on the Government Major Projects Portfolio (GMPP)24 and as such, is subject 
to additional levels of scrutiny . It is antic ipated that an early impact assessment of the scheme will 
be undertaken in 2024, with a final impact assessment in 2028.  
2.1.2   Compensation for Energy Intensive Industries (EIIs)  
1. Title of the subsidy programme  
Compensation for Energy Intensive Industries (EIIs) for the indirect costs of funding the Emissions 
Trading Scheme (ETS) and Carbon Price Support Mechanism (CPS).  
2. Period covered by the notification  
2020, 2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The Scheme provides comp ensation to those electricity intensive industries (EIIs) deemed to be 
exposed to a significant risk of carbon leakage due to the indirect emission costs of the UK Emission 
Trading Scheme and Carbon Pricing Support Mechanism (CPS) . It therefore aims to sup port EIIs 
with the costs of tackling climate change and therefore reduce the risk of carbon leakage.  
The scheme consists of two components : ETA compensation and CPS compensation . Both 
components provide relief for a proportion of the indirect electricity c osts that are passed on to 
businesses.  
4. Background and authority for the subsidy  
In November  2020, the UK set out its Ten Point Plan for a Green Industrial Revolution . This net zero 
emissions target requires a transformation of the UK economy, including the  energy market, while 
keeping energy costs down for businesses and consumers, and maintaining competitiveness.  
A key driver for investment in low carbon technologies, including electricity generation, is carbon 
pricing . Following the UK 's exit from the European Union, the UK introduced a UK Emissions Trading 
Scheme (UK ETS) to replace the UK participation in the EU Emissions Trading System (EU ETS) . The 
 
24 https://www.gov.uk/government/collections/major -projects -data. G/SCM/N/401/GBR  
- 48 - 
  UK Government introduced a carbon price support mechanism (CPS) in 2013 in addition to the then 
EU ETS . 
The scheme was introduced in recognition that carbon pricing through the UK ETS and CPS will have 
a knock -on effect on the wholesale electricity price and increase retail electricity prices in the short 
to medium term . A high carbon price can make electr icity prices less competitive and increase the 
risk of carbon leakage for the UK 's most electricity -intensive businesses, particularly those which 
operate in internationally competitive markets.  
The original scheme started in late 2013 and 2014 for the ETS  and CPS compensation respectively 
and operated until March  2022. This was replaced by new scheme in April 2022, which operates 
fundamentally in the same way as the original scheme, but with some changes to eligible sectors 
and amount of compensation provi ded. 
The legal authority  for the scheme is the Industrial Development Act 1982 . The Scheme was 
administered by the Department for  Business, Energy and Industrial Strategy (BEIS), now the 
Department for Business and Trade ( DBT). 
5. Form of the subsidy  
Tax concession.  
6. To whom and how the subsidy is provided  
The scheme is available to businesses operating in England, Scotland and Wales . To be eligible for 
the scheme, applicants must:  
 
• Manufacture a product in the UK within an eligible sector, determined by it s 4 digit SIC 
(Standard industrial classification of economic activities) code;  
• Pass a "business -level test " designed to focus support on those businesses most at risk of 
carbon leakage . This involves demonstrating that thei r indirect carbon costs amount  to 
5% or more of their earnings (as Gross Value Added, GVA).  
The main change to the new scheme was a refresh of sector eligibility using newer sector level data, 
and a change to increase the level of subsidy to either 75 % of costs or 1.5 % of GVA whichever i s 
higher . There were also additional requirements for applicants to detail their decarbonisation 
initiatives.  
Payments are made quarterly and in arrears . The grant a business receives is varies depending on 
their production and grid electricity consumption , and the ETS price . The ETS/CPS grants are paid 
by DBT direct to businesses.  
There are currently 15 eligible sectors with around 70 businesses in the scheme.  
7. Amount  of the subsidy  
2020 total : GBP  122,021,855.  
2021 total : GBP  213,666,939.  
2022 total : GBP 140,160,025.  
8. Duration of the subsidy  
The new scheme started in April 2022 and will end in March  2025. The previous scheme operated 
from 2013 (2014 for the CPS) to March  2022. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
The table provides the list of sectors, by SIC code, which are eligible for compensation under the 
new scheme:  G/SCM/N/401/GBR  
- 49 - 
  SIC code  Description  
1310 Preparation and spinning of cotton -type fibres  
1411 Manufacture of leather clothes  
1621 Manufacture of veneer sheets and wood -based panels  
1711 Manufacture of pulp  
1712 Manufacture of paper and paperboard  
2013 Manufacture of other inorganic basic chemicals  
2014 Manufacture of other organic basic chemicals  
2015 Manufacture of fertilisers and nitrogen compounds  
2314 Manufacture of glass fibres  
2410 Manufacture of basic iron and steel and of ferro -alloys  
2442 Aluminium production  
2443 Lead, zinc and tin production  
2444 Copper production  
2720 Manufacture of batteries and accumulators  
2.1.3   Contracts for Difference for renewables (CfD) scheme  
1. Title of the subsidy programme  
Contracts for Difference for renewables (CfD) scheme.  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The objective of the Contracts for Difference (CfD) scheme is to encourage low carbon electricity 
generation in Great Britain.  
The scheme is designed to incentivise investments in new renewable electricity generation by 
stabilising revenues for generators in r eceipt of a contract, at a pre -agreed price for the term of that 
contract . This provides developers of projects with high upfront costs and long lifetimes with direct 
protection from volatile wholesale prices, as well as protecting consumers from paying in creased 
support costs when electricity prices are high.  
4. Background and authority for the subsidy  
The scheme launched with the opening of the first allocation round in October  2014. Subsequent 
allocation rounds were opened to applications in 2017, 2019 and 2021. The most recent round 
(Round 5) was launched in March  2023. 
Amendments have been made to the scheme over this period, which include:  
 
• Amendment to prevent cumulation of State aid (in relation to European Union funding);  
• Amendment to include new classes of technology, as well as ending new support for 
conversion of coal to biomass stations;  
• Amendment of technical rules around standards for various technologies;  
• Amendment to which technologies compete against each other in auctions (to improve 
auction dynamics and fairness);  
• Amendment to auction rules to allow better and fairer use of alternative bids, introduce 
use of capacity caps, simplify the operation of auctions and ensure better value for money 
outcomes;  G/SCM/N/401/GBR  
- 50 - 
  • Amendments to improve commitments in, and delivery of, developers ' plans to support 
renewable supply chain development;  
• Amendment to the penalty for non -delivery and change to the timescale for meeting early 
delivery commitments;  
• Change to prevent payments when wholesale electricity prices are  negative.  
The legal authority for the scheme is the Energy Act 2013, and subsequent regulations made under 
the Act:  
 
• The Electricity Supplier Obligations (Amendment & Excluded Electricity) Regulations 2015;  
• The Contracts for Difference (Allocation) Regula tions 2014;  
• The Contracts for Difference (Definition of Eligible Generator) Regulations 2014;  
• The Electricity Market Reform (General) Regulations 2014;  
• The Contracts for Difference (Counterparty Designation) Order 2014;  
• The Contracts for Difference (Standa rd Terms) Regulations 2014;  
• The Contracts for Difference (Electricity Supplier Obligations) Regulations 2014;  
These regulations have been amended periodically to improve the scheme 's effectiveness.  
The Department for Energy Security and Net Zero (formerly the Department for Business, Energy 
and Industrial Strategy, BEIS) is responsible for the underlying CfD policy framework and for 
determining key parameters, such as budgets . The Electricity System Operator (National Grid) is 
the Delivery Body re sponsible for managing the application and allocation process, with the Office 
of Gas and Electricity Markets (Ofgem, a non -departmental public body) as the authority for any 
application appeals . The Low Carbon Contracts Company (LCCC, a Government -owned c ompany) 
acts as the counterparty, managing and enforcing contracts including arranging subsidy payments.  
The CfD scheme was preceded by the time -limited Final Investment Decision Enabling for 
Renewables (FIDeR) programme . The FIDeR programme was establishe d in 2013 to enable 
developers of low carbon electricity projects to take final investment decisions ahead of the CfD 
regime being put in place (allocation by competitive CfD auctions was introduced from 2014) . The 
programme took the form of "investment co ntracts ", which functioned similarly to the CfD contracts 
in how electricity generators receive payment (as explained below), and had the same central 
objective as the CfD of encouraging low carbon electricity generation . In total, 8 FIDeR investment 
contracts were issued in 2014 . Investment contracts are treated as CfDs for the purposes of the 
Energy Act 2013 provisions relating to CfDs (barring those pertaining to the allocation of CfDs and 
the CfD standard terms and conditions), with the LCCC acting as the counterparty.  
5. Form of the subsidy  
The CfD scheme provides for private law contracts between electricity generators and the LCCC, who 
provides payments.  
Payments are made on a daily basis under those contracts in the form of a variable pr emium for the 
metered electricity generated by generators . This premium is the difference between the market 
reference price, which represents the wholesale electricity price in Great Britain, and a 'strike ' price, 
which is set in the CfD allocation proces s through competitive auctions . 
Payments are funded by a levy on all electricity suppliers in Great Britain determined in accordance 
with their market share of supply (typically we expect these costs to be passed through from 
suppliers to consumers via ele ctricity bills).  
6. To whom and how the subsidy is provided  
The Scheme is available to low carbon generators of electricity with projects in Great Britain which 
use eligible (renewable) technologies . Eligibility requirements for the scheme are set out in the 
Contracts for Difference (Definition of Eligible Generator) Regulations 2014 (as amended) and the 
Contracts for Difference (Allocation) Regulations 2014 (as amended) . The key criteria includes:  
 
• applicable planning consents;  G/SCM/N/401/GBR  
- 51 - 
  • a connection agreement (to the national electricity transmission system or a distribution 
system), or confirmation of intention to supply a private network;  
• supply chain plan statement, issued by the Secretary of State. (not applicable to all 
developers);  
• a non -receipt of other funds pr ovided under Government support schemes.  
Successful applicants are determined through a competitive allocation process (with rules published 
beforehand in an 'allocation framework '). Generators who secure a contract receive a subsidy from 
the LCCC as diffe rence payments between the market reference price and their strike price, when 
the reference price is lower . When the reference price is higher than the strike price, generators are 
required to pay back the difference . Contracts awarded last for 15 years.  
Payments are funded by a levy on all electricity suppliers in Great Britain determined in accordance 
with their market share of supply (typically we expect these costs to be passed through from 
suppliers to consumers via electricity bills).  
7. Amount  of the s ubsidy  
The table below provides the total amount of CfD payments provided during the notification period, 
as well as the 4 preceding years, for renewable generation (in megawatt hours) . This also includes 
payments made under both CfD allocation round contr acts and the 8 FIDeR investment contracts 
(which are now treated as CfDs for the purposes of the Energy Act 2013 provisions relating to CfDs).  
To note that payments per unit and in total per year are not known in advance, and payments can 
vary considerably  depending on:  
 
• Electricity generating capacity and actual generation - whilst a maximum generating 
capacity is known for each unit, some projects have long lead -in times before they start 
generating and the amount of actual generation in a given year is uncertain until metered 
(e.g., for some renewable technologies this will be dependent on unpredictable factors 
such as the weather);  
• Market prices - CfD payments are dependent on variable wholesale electricity prices, 
which, in advance, can only be estimat ed and can be volatile.  
Year  Type of contract  Generation (MWh)25 Payments  
(GBP)26 
2016 CfD allocation round contracts  6,371  272,495  
FIDER investment contracts  165,008  10,265,135  
Total CfD  171,379   10,537,630  
2017 CfD allocation round contracts  18,132  759,354  
FIDER investment contracts  5,411,135  419,677,264  
Total CfD  5,429,267  420,436,618  
2018 CfD allocation round contracts  71,699  2,204,247  
FIDER investment contracts  11,161,029  900,927,168  
Total CfD  11,232,728  903,131,414  
2019 CfD allocation round contracts  1,298,804  72,930,700  
FIDER investment contracts  15,080,835  1,423,284,046  
Total CfD  16,379,640  1,496,214,746  
2020 CfD allocation round contracts  3,846,894  320,161,862  
FIDER investment contracts  18,165,590  1,975,990,166  
Total CfD  22,012,484  2,296,152,027  
2021 CfD allocation round contracts  4,832,097  26,631,427  
FIDER investment contracts  16,830,248  970,130,833  
Total CfD  21,662,346   996,762,261  
2022 CfD allocation round contracts  5,549,218  -326,909,009  
FIDER investment contracts  14,936,113  -30,777,597  
Total CfD  20,485,331  -357,686,606  
 
25 Generation figure s have been rounded to the nearest whole number, so may not represent exact 
figures.  
26 Negative payments represent repayments by generators due to reference prices being above strike 
prices.  G/SCM/N/401/GBR  
- 52 - 
  8. Duration of the subsidy  
The CfD was established in 2014 and opened to applications for the first allocation round on 
16 October  2014. The CfD scheme is subject to periodic review, with the last major review taking 
place between 2018 and 2021.  
The delivery years for the CfD scheme, when projects aim to start generation and begin receiving 
payments, were initially provided for up to March  2025, but in 2021 were extended to March  2035. 
CfD contracts, under which subsidy payments may be made, last for 15 years.  
9. Statistical data permitting an assessment of the trade effects of the subsidy  
The following table provides data on to tal renewable electricity generation in the UK (from all 
renewable sources) for the years since the launch of the CfD scheme, as compared to the total UK 
electricity generation (from all sources) . The data on renewable electricity generation includes, but 
is not limited to, CfD generation (a significant volume comes from generating stations not supported 
by the CfD).  
Year  Total UK renewable 
electricity generation 
(Terawatt hours)27 Total UK electricity 
generation (Terawatt 
hours)27  Renewable proportion of 
total generation27 
2014 65 338 19% 
2015 83 339 25% 
2016 83 339 24% 
2017 99 338 29% 
2018 110 333 33% 
2019 120 324 37% 
2020 135 312 43% 
2021 122 309 40% 
202228 135 326 41% 
Source : Energy Trends : UK electricity29 
2.1.4   Electric Vehicle Chargepoint Grant Schemes  
1. Title of the subsidy programme  
Electric Vehicle Chargepoint Grant Schemes.  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
Scheme consists of 4 chargepoint grant schemes:  
 
• The Electric Vehicle Homecharge Scheme (EVHS);  
• Workplace Charging Scheme (WCS);  
• Electric Vehicle Infrastructure Grant (EVIG);  
• Electric Vehicle Chargepoint Grant (EVCG).  
The objective of the schemes is to provide grant funding to encourage the rol lout of domestic and 
workplace Electric Vehicle (EV) chargepoints . The schemes support areas of the market that 
traditionally have been delayed in switching from internal combustion vehicles (ICEV) to electric EVs.  
 
27 Figures are rounded (some percentages may, therefore, not appea r to reflect exactly the relevant 
figures).  
28 Generation figures for 2022 are provisional.  
29 Available at https://www.gov.uk/government/statistics/electricity -section -5-energy -trends  G/SCM/N/401/GBR  
- 53 - 
  The EVHS scheme was closed to new applica nts in April 2022 and was replaced by the EVCG grant 
scheme . The EVCG offers the same level of grant but is targeted towards  flat owner -occupiers, 
renters, residential and commercial landlords . The electric vehicle infrastructure grant provides 
funding towards the cost of wider building and installation work needed to install multiple 
chargepoint sockets.  
4. Background and authority for the subsidy  
The legal authority for the schemes is Section 5 of the Science and Technology Act 1965 . The 
schemes a re provided by the UK Department for Transport, via the Office for Zero Emission Vehicles 
(OZEV).  
5. Form of the subsidy  
Grants.  
6. To whom and how the subsidy is provided  
The Electric Vehicle Homecharge Scheme  (which closed to new applications on 1 April 2022),  
provided up to GBP 350 (including VAT) or 75 % of the cost to buy and install a chargepoint, 
whichever amount is lower . The grant is paid as a lump sum via bank transfer to the installer of the 
chargepoint.  
The Electric Vehicle Chargepoint Grant  provides e ither GBP 350 or 75% of the cost to buy and install 
a chargepoint socket, whichever amount  is lower . Within a financial year, this is limited to 200 grants 
per applicant for residential properties or 100 grants for commercial properties . The grant is paid as 
a lump sum via bank transfer to the installer of the chargepoint, on behalf of the customer . While 
the EVCG was replaced by the EVHS on 1 April 2022, applicants were able to resubmit applications 
to the EVHS until the 3 1 March  2023. 
The EV Infrastr ucture Grant provides funding for the cost of wider building and installation work 
needed to install multiple chargepoint sockets . The grant provides up to GBP 30,000 or 75 % off the 
cost of the work . The amount  depends on the number of parking spaces the w ork covers . Applicants 
can receive up to 30 infrastructure grants each financial year, but each must be used on a different 
property.  
The Workplace Charging Scheme is a voucher -based scheme that provides eligible applicants with 
support towards the upfront  costs of the purchase and installation of electric vehicle chargepoints . 
The scheme is open to businesses, charities, and public sector organisations . The grant covers up to 
75% of the total costs of the purchase and installation of EV chargepoints (inclu sive of VAT), capped 
at a maximum of GBP 350 per socket and 40 sockets across all sites per applicant . The grant is paid 
to the installer on the applicant 's behalf.  
7. Amount  of the subsidy  
Combined amounts  across the EVHS, EVCG and EVIG schemes during the no tification period (in 
GBP):  
Spend  42,000,000  
Average claim  4353 
Most common payment amount  350 
 
Amount for WCS during the notification period (in GBP):  
 
Spend  4,000,000  
Average claim  1406 
Most common payment amount   350 
 G/SCM/N/401/GBR  
- 54 - 
  8. Duration of the subsidy  
EVHS : Established in September  2014 and closed on 1 April 2022. It remained open for 
re-submissions until 3 1 March  2023. 
EVCG : Opened on 1 April 2022. The scheme is currently budgeted until the end of the 2024 -25 
financial year.  
WCS: Established in  November  2016. The scheme is currently budgeted until the end of the 2024 -25 
financial year.  
EVIG: Opened April 2022. The scheme is currently budgeted until the end of the 2024 -25 financial 
year. 
9. Statistical data permitting an assessment of the trade effe cts of the subsidy  
Table provides the total number of sockets and vouchers redeemed under the  Workplace Charging 
Scheme (WCS)  from the start of the 2021/2022 financial year.  
Month  Sockets Redeemed  Vouchers Redeemed  
Apr-21 740 309 
May-21 660 277 
Jun-21 1315 508 
Jul-21 759 327 
Aug-21 943 312 
Sep-21 795 292 
Oct-21 1429 517 
Nov-21 986 373 
Dec-21 1106 413 
Jan-22 934 332 
Feb-22 1173 432 
Mar-22 1287 546 
Apr-22 1385 558 
May-22 1704 705 
Jun-22 1364 588 
Jul-22 1350 572 
Aug-22 1598 641 
Sep-22 1230 501 
Oct-22 1444 603 
Nov-22 1404 572 
Dec-22 1276 573 
 
The following tables provide the amount of charging sockets installed by the  Electric Vehicle 
Homecharge Scheme (EVHS), and the Electric Vehicle Chargepoint Grant (EVCG).30 
 
30 More information on the EVHS and EVCG data can be found here: 
https://www.gov.uk/government/statistics/electric -vehicle -charging -device -statistics -january -2023. G/SCM/N/401/GBR  
- 55 - 
  EVHS:   
Month  Charging devices 
installed  
Jan-21 6,775  
Feb-21 6,911  
Mar-21 8,492  
Apr-21 8,019  
May-21 8,135  
June-21 9,625  
July-21 9,628  
Aug-21 8,913  
Sep-21 11,144  
Oct-21 12,654  
Nov-21 14,633  
Dec-21 12,412  
Jan-22 16,590  
Feb-22 20,255  
Mar-22 34,304  
Apr-22 
(Scheme closed to new 
applications)  20 
May-22 5 
June-22 9 
July-22 11 
Aug-22 10 
Sep-22 12 
Oct-22 19 
Nov-22 121 
Dec-22 35 
Total  188,732  
 
EVCG : 
Date  Charging Sockets 
Installed via EVCG  
Mar-22 (scheme 
start)  2  
Apr-22 82  
May-22 131  
Jun-22 214  
Jul-22 242  
Aug-22 283  
Sep-22 273  
Oct-22 173  
Nov-22 98  G/SCM/N/401/GBR  
- 56 - 
  Date  Charging Sockets 
Installed via EVCG  
Dec-22 89  
Total  1,587  
2.1.5   First-year allowances for expenditure on zero -emissions goods vehicles  
1. Title of the subsidy programme  
First-year allowances for expenditure on zero -emission goods vehicles.  
2. Period covered by the notification  
2022.  
3. Policy objective and/or purpose of the subsidy  
The aim of the scheme is to incentivise the uptake of zero CO2 emission goods vehicles such as 
vans, which would also support the wider policy on climate change to reduce all greenhouse gas 
emissions from the UK to net zero by 2050.  
 
The concession is available to busine sses purchasing the vehicles, but this may also benefit the 
producers/manufacturers of the zero -emission goods by making them more competitive.  
4. Background and authority for the subsidy  
Legislation was introduced in Finance (No3) Act 2010 to provide a 100 % first-year allowance for 
expenditure on new zero -emission goods vehicles.  
 
The Scheme was initially introduced for a five -year period from April 2010, but has been extended 
a number of times . The last extension was made following the Government 's announcement that it 
will consult on bringing forward the phase -out date for the sale of new petrol, diesel and hybrid cars 
including vans from 2040 to 2035, or earlier . The scheme is currently scheduled to end from 
April 2025. 
 
Following the end of the tr ansition period for the UK 's exit from the European Union, the scheme 
shall continue to operate until 0 5 April 2025. 
 
The legal authority for the scheme is the Capital Allowances Act 2001 (Sections 45DA ; 45DB; 212T). 
The Scheme is administered by HM Revenu e and Customs (HMRC).  
5. Form of the subsidy  
Tax concession.  
6. To whom and how the subsidy is provided  
UK business owners investing in new zero -emission goods vehicles for use in their business are 
eligible for this subsidy . Companies and unincorporated busines ses are eligible for this allowance 
although there are a number of exclusions that were in place to comply with EU state aid 
requirements which have been retained following the UK 's exit from the EU.  
The tax concession is claimed in their tax return as a d eduction from business profits . It provides a 
timing benefit through providing tax relief for 100 % of the expenditure for the chargeable period in 
which it was incurred, in place of a lower rate of capital allowance which would otherwise be available 
to spread the tax relief over multiple chargeable periods.  G/SCM/N/401/GBR  
- 57 - 
  To qualify for the allowance the expenditure must be:  
 
• on a vehicle which is:  
• 'unused and not second -hand'; 
• of a design primarily suited for the conveyance of goods or burden of a description 
that cannot in any circumstances emit CO2 by being driven;  
• registered for use on the road.  
• Incurred on or after 1 April 2010 but before 1 April 2025 for persons chargeable to 
corporation tax, and on or after 6 April 2010 but before 6 April 2025 for persons 
chargeable to income tax.  
• Not covered by any of the general exclusions for plant and machinery first -year 
allowances, for example  where the plant or machinery is acquired for leasing.  
In addition, there are further restrictions  that have been retained followin g the UK 's exit from the 
EU which provide that otherwise qualifying expenditure:  
 
• Did not exceed EUR 85,000,000 per undertaking;  
• Had not been subsidised by a grant.  
More information is available in HMRC 's Capital Allowances Manual .31 
7. Amount  of the subsidy  
Estimated annual costs for the notification period are GBP 20,700,000.  
8. Duration of the subsidy  
April 2010 – April 2025. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical information is available.  
2.1.6   Future Fuels for Flight and Freight Competition (F4C)  
1. Title of the subsidy programme  
Future Fuels for Flight and Freight Competition (F4C).  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The objective of the Future Fuels for Flight and Freight Competition was to support the development 
of a domestic advanced biofuel industry for Aviation and HGVs.  
It aimed to help projects demonstrate the technical and commercial viability of high -potential 
technologies by removing fundamental barriers to scale up, enabling them to reach commercial -scale 
production.  
4. Background and authority for the subsidy  
The Future Fuels for Flight and Freight Competition launched on 2 7 April 2017. It invited  industry to 
bid for a share of up to GBP 20,000,000 in capital grant funding for major demonstration projects, 
and GBP 2,000,000 in Project Development Funding.  
 
31 https://www.gov.uk/hmrc -internal -manuals/capital -allowances -manual/ca23121 . G/SCM/N/401/GBR  
- 58 - 
  The legal authority for the scheme was the Science and Technology Act, 1965 . Grant funding was 
administered by the UK Department for Transport (DfT).  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy is provided  
The scheme was available to producers of low carbon fuel s that could demonstrate a clear potential 
to produce fuel for HGVs or aviatio n that could reduce emissions by more than 70 % on a lifecycle 
basis when used in place of conventional fossil fuel.  
The winners of the competition received grant payments on a reimbursement basis once the funded 
activity had been evidenced.  
7. Amount  of the s ubsidy  
2021 Total : GBP  500,000.  
2022 Total : GBP  894,855.  
8. Duration of the subsidy  
2018 - December  2022. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
2.1.7   Green Fuels, Green Skies (GFGS) Competiti on 
1. Title of the subsidy programme  
Green Fuels, Green Skies (GFGS) Competition.  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The objective of the Green Fuels, Green Skies (GFGS) competition was to support the development 
of a domestic advanced fuels sector to deploy innovative production technologies at commercial 
scale that can reduce emissions in the near -term. The scheme provided capital support to 
first-of-a-kind (FOAK) sustainable aviation fuel production plants.  
4. Background and authority for the subsidy  
Following a commitment laid out in the Prime Minister 's November  2020 "Ten Point Plan for a 
Green Industrial Revolution ", the Green Fuels Green Skies Competition was launched on 
16 March 2021. 
The scheme invited industry to bid for a share of up GBP 15,000,000 in capital grant funding . The 
scheme was open to applications until 3 1 May 2021, with the  winning proposals were announced 
on 3 December  2021.32 
 
32 https://www.gov.uk/government/publications/green -fuels-green -skies-gfgs-competition/green -fuels-
green -skies-gfgs-competition -winners . G/SCM/N/401/GBR  
- 59 - 
  The legal authority for the scheme was S ection 5 of the UK Science and Technology Act 1965 . 
Grant funding was administered by the UK Department for Transport (DfT).  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy is provided  
The scheme is available to low carbon fuel producers  that can demonstrate a clear potential to 
produce sustainable aviation fuel (SAF) capable of reducing emissions by more than 70 % on a 
lifecycle basis when used in place of conventional fossil jet fuel.  
The winners of the competition received grant payment s on a reimbursement basis once the funded 
activity had been evidenced.  
7. Amount  of the subsidy  
2021 Total : GBP  594,703.43.  
2022 Total : GBP  11,917,352.47.  
8. Duration of the subsidy  
16 March  2021- 22 December  2022. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
A total of GBP 14,143,206 was awarded to 8 successful projects . The table provides the amount 
awarded per organisation by the GFGS Competition:  
Organisation  Grant Award (GBP)  
Advanced Biofuel Solutions Ltd  Up to 2,054,000  
alfanar Energy Ltd  Up to 2,417,500  
Fulcrum BioEnergy Ltd  Up to 1,372,957  
Green Fuels Research Ltd  Up to 1,940,255  
Lanzatech UK Ltd  Up to 3,152,619  
Lanzatech UK Ltd and Carbon Engineering  Up to 340,674  
Nova Pangaea Technologies (UK) Ltd  Up to 484,201  
Velocys Projects Ltd  Up to 2,381,000  
2.1.8   Green Gas Support Scheme (GGSS)  
1. Title of the subsidy programme  
Green Gas Support Scheme (GGSS).  
2. Period covered by the notification  
2022.  
3. Policy objective and/or purpose of the subsidy  
The objective of the Green Gas Support Scheme (GGSS) is to increase the proportion of 'green ' gas 
in the UK gas grid by providing tariff support for plants producing biomethane via anaerobic 
digestion . This will contribute to the decarbonisation of  the UK 's heating supply and help to meet 
carbon budget targets.  
4. Background and authority for the subsidy  
GGSS was established by the Green Gas Support Scheme Regulations 2021 ( "2021 Regulations ") 
which came into force on 3 0 November  2021. Minor amendments  were made to the Scheme by the G/SCM/N/401/GBR  
- 60 - 
  Green Gas Support Scheme (Amendment) Regulations 2022 which came into force on 1 July 2022. 
The first payments were made in 2022.  
The GGSS is funded through the Green Gas Levy (GGL), which places an obligation on all license d 
fossil fuel gas suppliers in Great Britain, excluding those who supply at least 95 % certified green 
gas, to pay a levy quarterly based on the number of meter points they serve.  
The legal authority for the scheme:  
 
• Green Gas Support Scheme (Amendment) Reg ulations 2022;  
• Green Gas Support Scheme Regulations 2021;  
• Energy Act 2008 (Section 11).  
The Scheme is administered by the Office of Gas and Electricity Markets (OFGEM) on behalf of the 
Department for Energy Security and Net Zero (formerly the Department for Business, Energy and 
Industrial Strategy, BEIS).  
5. Form of the subsidy  
Tariff-based financial support.  
6. To whom and how the subsidy is provided  
Support is provided to biomethane producers based on the volume of eligible biomethane that they 
inject into the gas grid . The GGSS is open to applicants in England, Scotland, and Wales.  
The 2021 Regulations provide for a three -stage application process, which involves an applicant 
initially applying for a 'tariff guarantee '. Once their equipment has bee n commissioned, holders of 
tariff guarantees may apply for full registration on the scheme.  
The GGSS operates a three -tiered tariff system whereby different tariff rates apply for different 
levels of production:  
 
• Tier 1 : Up to 60,000 MWh – GBP 0.0551/kWh ; 
• Tier 2 : the next 40,000 MWh – GBP 0.0353/kWh ; 
• Tier 3 : 100,000 MWh to 250,000 GWh – GBP 0.0156/kWh.  
Tariff rates are reviewed annually and there is a degression mechanism to reduce tariffs if forecasted 
scheme spend exceeds  certain thresholds . The amount  of subsidy received by scheme participants 
depends on the amount  of eligible biomethane that they inject into the gas grid.  
Once registered, scheme participants who comply with scheme requirements may receive periodic 
suppor t payments (paid quarterly) on eligible gas injected into the gas grid for up to 15 years.  
7. Amount  of the subsidy  
The total estimated amount of the subsidy for 2022 is GBP 333,275.42.  
8. Duration of the subsidy  
30 Nov 2021 – 30 November  2025 (though payments c an be received for up to 15 years).  
The UK Government is currently consulting on a proposal to extend the closure date to 
31 March  2026. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
During 2022, the subsidy has been paid on  6,049MWh of biomethane injected into the UK gas grid.  G/SCM/N/401/GBR  
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  2.1.9   Industrial Energy Transformation Fund (IETF)  
1. Title of the subsidy programme  
Industrial Energy Transformation Fund (IETF).  
2. Period covered by the notification  
2021 and 2022 . 
3. Policy objective and/or purpose of the subsidy  
Scheme aims to support industrial sites with high energy use to transition to a low carbon future . 
The fund targets existing industrial processes, helping industry to cut energy bills by investing in 
more efficient technologies and r educe emissions by bringing down the costs and risks associated 
with investing in deep decarbonisation technologies.  
4. Background and authority for the subsidy  
Phase 1 of the IETF launched on 20th July 2020. It offered GBP 70,000,000 of funding across two 
competition windows, supporting projects deploying technologies that improve the energy efficiency 
of industrial processes as well as feasibility and engineering studies into energy efficiency and deep 
decarbonisation measures for industrial processes . Phase 2 launched in 2021, consisting of four 
application windows and expanded the scope of the Fund to also include deep decarbonisation 
deployment projects.  
The scheme has experienced minor changes to its scope following stakeholder feedback, but these 
were no t fundamentally different to public announcements on what the scheme would support.  
The legal authority  for the scheme is Section 98 of the Natural Environment and Rural Communities 
Act 2006 . The Scheme is administered by the Department for Energy Security  and Net Zero 
(previously the Department of Business, Energy and Industrial Strategy, BEIS).  
5. Form of the subsidy  
Competitive grant funding.  
6. To whom and how the subsidy is provided  
The Scheme is available to industrial sites in England, Wales or Northern Ir eland operating in the 
following sectors:  
 
• Mining and Quarrying (SIC code : 05101-05200 ; 07100-08990 ; 09900)  
• Manufacturing (SIC code : 10000-33200)  
• Recovery and recycling of materials (SIC code : 38320)33 
• Data centre (SIC code : 63110)  
Grant funding is provided quarterly in arrears once the project has successfully passed through:  
 
• Eligibility checks – based on all relevant eligibility criteria including SIC code and project 
costs;  
• Assessment – Includes an economic assessment (the project 's value for mon ey); a 
transformational assessment (the project 's compatibility with UK net zero commitments) ; 
and a deliverability assessment ; 
• Due diligence checks . 
Grant amount per beneficiary varies according to competition strain, company size and location . 
There are minimum and maximum thresholds that applicants are able to claim.  
 
33 Activities associated with producing energy from waste are not eligible.  G/SCM/N/401/GBR  
- 62 - 
  The Scottish government took their Barnett Share to create the Scottish IETF . They increased their 
share of the budget to offer up to GBP 34 million  to sites in Scotland through the Scottish  IETF. This 
means that the IETF does not provide support to sites in Scotland.  
7. Amount  of the subsidy  
Total budget for both IETF Phases is GBP 289,000,000.  
No data is available on annual amount  or amounts of grant funding provided per beneficiary.  
8. Duration of the subsidy  
July 2020 – March  2027. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available . Details of competition winners, including  grant amount and project 
type, are available online .34 
2.1.10   Offshore Wind Manufacturing Investment Scheme (OWMIS)  
1. Title of the subsidy programme  
Offshore Wind Manufacturing Investment Scheme (OWMIS).  
2. Period covered by the notification  
2021 and  2022.  
3. Policy obj ective and/or purpose of the subsidy  
The Offshore Wind Manufacturing Investment Scheme (OWMIS), which operates across the UK, 
provides grant funding for investments in the manufacture of offshore wind components 
in disadvantaged or deprived regions of the UK, aiming to support the delivery of manufacturing 
investment in the offshore wind supply chain.  
The scheme provides grant funding to secure major investments in the manufacture of strategically 
important offshore wind components – including (but not limi ted to) blades, towers, export and array 
cables and monopile foundations in certain disadvantaged or deprived regions in the UK.  
4. Background and authority for the subsidy  
The OWMIS launched in April 2021. It sought to support previous governmental objective s to deliver 
an economy that works for everyone through levelling up economic opportunities in regionally 
deprived areas by investing in infrastructure, innovation and people . OWMIS sought to support this 
objective by enabling the next generation of offsho re wind manufacturing, construction and 
installation capacity, to help in strengthening the UK 's economic recovery from covid-19, building 
back better and greener by prioritising jobs and skills (by providing construction jobs & long -term 
manufacturing and supply chain jobs).  
The legal authority  for the scheme is the Industrial Development Act 1982.  
The scheme was administered by the Department for Business, Energy and Industrial Strategy 
(BEIS), now the Department for Energy Security and N et Zero (DESNZ).  
5. Form of the subsidy  
Grant.  
 
34 https://www.gov.uk/government/collections/industrial -energy -transformation -fund. G/SCM/N/401/GBR  
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  6. To whom and how the subsidy is provided  
The scheme was open to offshore wind component manufacturers primarily of (but not limited to) 
blades, towers, export and array cables and monopile foundations in certain disadvantaged or 
deprived regions in the UK . Support was available for use as part of certain projects involving the 
construction of new manufacturing facilities, or the construction of an extension or expansion of 
existing manufacturing facilities . 
Phased grant payments, with grant intensity set as a percentage against defrayed capital 
expenditure, phased against project milestones . The total sum of eligible costs claimed could not be 
more than the minimum amount  required for the project to go ahea d, and applicants were required 
to provide their own substantial contribution to the investment costs of the project . Grant funding 
could only be used to contribute towards eligible costs of the relevant project, and not towards 
operating costs.  
Over the n otification period, there was only one recipient of the scheme (JDR Cables System Ltd, a 
manufacturer of sub -sea cables).  
7. Amount  of the subsidy  
Total provided over the notification period was GBP 4,854,702.14 . Total grant awarded to JDR Cables 
System Ltd w as GBP 14,000,000, with the remaining grant amount  paid in 2023.  
8. Duration of the subsidy  
1 April 2021 – 31 March  2023. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
OWMIS has sought to addre ss supply side market failures within the UK offshore wind supply chain . 
It supports projects that leverage private sector investment to create economic growth and 
sustainable employment in deprived regions of the UK . Supported projects are all currently f inalising 
construction activities so output has not yet commenced.  
2.1.11   Plug-in Grants  
1. Title of the subsidy programme  
Plug-in Grants.  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective  and/or purpose of the subsidy  
The objective is to support the early market for zero  emission vehicles . Support is provided through 
vehicle support subsidies covering:  
 
• Cars;  
• Motorcycles;  
• Taxis (hackney carriages);  
• Vans;  
• Wheelchair accessible vehicles (WAV).  
The grants partially bridge the price differential between eligible ultra -low emission vehicles and 
traditionally fuelled vehicles.  G/SCM/N/401/GBR  
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  4. Background and authority for the subsidy  
The legal authority  for the scheme is Section 5 of the Science & Technology Act 1965.  
Grants are provided by the Departme nt for Transport, via the Office for Zero Emission Vehicles 
(OZEV).  
5. Form of the subsidy  
Grants.  
6. To whom and how the subsidy provided  
Purchasers of vehicles are the beneficiaries . The funding is paid to vehicle manufacturers, with the 
saving passed on to th e purchaser.  
Grants are open to all vehicles meeting the criteria, regardless of country of manufacture or company 
ownership . Grants are provided as a fixed amount  per vehicle . The value of the grant is dependent 
on vehicle  type and size.  
For plug -in van g rants, eligible vans and trucks are allocated into categories depending on weight . 
These are limited to 1000 orders per end customer per financial year . The number of total grants 
available per year and number of grants that can be applied for per financia l year also varies by 
vehicle size.  
For plug -in WAV grants, the vehicle must be converted from a passenger vehicle (sometimes known 
as a 'category M1 vehicle '), have zero tailpipe CO2 emissions and be able to travel at least 112km 
(70 miles) without any emissions.  
7. Amount  of the subsidy  
Plug-in Car Grant : Maximum grant amount changed over the notification period:  
 
• March  2020 – March  2021: GBP  3000 per unit (with GBP 50,000 price cap) ; 
• March  2021 – December  2021: GBP  2500 per unit (with GBP 35,000 price cap ). 
• December  2021 – 14th June 2022: GBP  1500 per unit (with GBP 32,000 price cap).  
Plug-in Van Grant : 
 
• Small Vans (under 2.5t) : GBP  2500 per unit ; 
• Large Vans (Between 2.5t and 4.25t) : GBP  5000 per unit ; 
• Small Trucks (between 4.25t and 12t) : GBP  16,000 per unit . There are a total of 250 small 
truck grants available each year, and applicants may receive up to 10 grants each financial 
year. If either limits have been reached, the grant will be paid at GBP 5000 per unit ; 
• Large Trucks (over 12t) : GBP  25,000 per unit . There are a total of 100 large truck grants 
available each year, and applicants may receive up to 5 grants each financial year . If either 
limits have been reached, the grant will be paid at GBP 16,000 per unit.  
Plug-in Motorcycle Grant : % of purchase price per eligible motorcycle changed over the 
notification period:  
 
• 2016 to December  2021: 20% of purchase price up to GBP 1500; 
• December  2021 to present (for vehicles priced below GBP 10,000): 
• 35% of purchase price up to GBP 500 for motorcyc les that meet the criteria.  
• 35% of purchase price up to GBP 150 for mopeds that meet the criteria.  G/SCM/N/401/GBR  
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  Plug-in Taxi Grant : eligible taxis are allocated into one of two categories based on their carbon 
emissions and zero -emission range:  
 
• Maximum grant amount  of GBP 7,500 for vehicles with zero emission range (WLTP 'electric 
city range ' from September  2019) of 70 miles or more, and emissions of less than 50g 
CO2/km ; and 
• Maximum grant amount  of GBP 3,000 for vehicles with zero emission range (WLTP 'electric 
city range ' from September  2019) of 10 -69 miles, and emission of less than 50gCO2/km.  
Plug-in WAV : Maximum amount  of 35 % of purchase price, up to GBP 2,500 per unit . There is a 
price cap of GBP 35,000, including VAT and delivery fees, but not including the co st of conversion.  
8. Duration of the subsidy  
Plug-in Car Grant : Launched March  2011, closed for new orders in June 2022. 
Plug-in Van Grant : November  2012 – March  2025 (subject to review).  
Plug-in Motorcycle Grant : October  2016 – March  2024 (subject to review) . 
Plug-in Taxi Grant : December  2018 – March  2024 (subject to review).  
Plug-in WAV Grant : December  2021 – March  2024 (subject to review).  
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical information is available.  
2.1.12   Rail Research Grant  
1. Title of the subsidy programme  
Rail Research Grant.  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The scheme provides funding to Rail Safety & Standards Board (RSSB), an industry membership 
body with responsibility for standards for the UK railway, to  deliver cross -industry research that 
addresses the short to long -term needs of the British rail industry, UK Government and travelling 
public . It includes requirements for tr uly cross -industry research that individual companies could not 
carry out on their own . It covers a variety of topics such as safety, environment, cost reduction and 
capacity improvement.  
4. Background and authority for the subsidy  
The Rail Technical Strategy  sets out the UK rail industry 's vision for the future development of the 
railways and the technological developments which will be needed to realise it.  
The legal authority  for the scheme is Section 6 of the Railways Act 2005 . The granting authority for 
the scheme is the Department for Transport (DfT).  
5. Form of the subsidy  
Grant.  G/SCM/N/401/GBR  
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  6. To whom and how the subsidy is provided  
The grant is provided to the Rail Safety and Standards Board (RSSB) , who use the funding to procure 
research, deliver research directly, carry out early feasibility competitions and work in strategic 
partnerships . The grant is paid to RSSB quarterly in advance by bank transfer.  
Funding for scheme during the notification period was covered in three one -year funding 
agreements : financial year 2020 -21, financial year 2021 -22, financial year 2022 -23. The most recent 
funding agreement runs from financial year 2023/2024 to financial year 2024/2025.  
7. Amount  of the subsidy  
Funding does not clearly fall into calendar years, therefore funding  presented below is for financial 
years.  
2020/21 Total : GBP  10,083,000.  
2021/22 Total : GBP  10,083,000.  
2022/23 Total : GBP  9,000,000.  
8. Duration of the subsidy  
The Scheme launched in 2015 . The current funding agreement shall operate until the end of financial  
year 2024/2025.  
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
2.1.13   Rail Innovation Programme  
1. Title of the subsidy programme  
Rail Innovation Programme.  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The objective of the scheme is to maximise innovation in the UK rail industry by supporting the 
implementation of innovative technology by the UK rail industry, to address its chall enges, eg 
improving performance, capacity and customer experience, and reducing carbon emissions and 
costs.  
4. Background and authority for the subsidy  
The Rail Technical Strategy sets out the UK rail industry's vision for the future development of the 
railwa ys and the technological developments which will be needed to realise it . This programme 
provides funding to demonstrate technology in a live rail environment and to prove its benefits to 
the rail industry, to encourage take -up and adoption.  
The legal authority for the scheme is Section 6 of the Railways Act 2005 . The scheme is administered 
by the Department for Transport (DfT), with grant funding provided by Innovate UK, an executive 
non-departmental public body.  
5. Form of the subsidy  
Grant funding is provid ed to Innovate UK for the purposes of running competitions, with 
organisations bidding to win funding for the demonstration of their technology solutions.  G/SCM/N/401/GBR  
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  6. To whom and how the subsidy is provided  
The grant is provided to Innovate UK, who fund innovators thr ough competitions . The ultimate 
recipients of the funding are producers of innovative products.  
The amount awarded to each innovator depends on their bid, but each competition sets an upper 
limit per project funded . Payment is made on the basis of cost inc urred . If this falls below the upper 
amount agreed for a project, only the actual cost incurred will be funded . Payment is by bank 
transfer.  
7. Amount  of the subsidy  
Funding does not clearly fall into calendar years, therefore funding presented below is for financial 
years.  
2020/21 Total : GBP  9,602,000.  
2021/22 Total : GBP  9,852,000.  
2022/23 Total : GBP  4,491,000.  
8. Duration of the subsidy  
2017 – 2025.  
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is availab le. 
2.2  2.2. England  
2.2.1   Local Electric Vehicle Infrastructure Fund  
1. Title of the subsidy programme  
Local Electric Vehicle Infrastructure (LEVI) Fund.  
2. Period covered by the notification  
2022.  
3. Policy objective and/or purpose of the subsidy  
The LEVI Fund provides capital grant funding to English local authorities (LAs), which will be used to 
deliver electric vehicle (EV) charging infrastructure.  
Additional funding is available to English LAs to provide the resource and capability to support EV 
chargepoint delivery.  
4. Background and authority for the subsidy  
The legal authority  for the scheme is Section 31 of the Local Government Act 2003.  
The scheme is administered by the Department for Transport (DfT).  
5. Form of the subsidy  
Grant.  G/SCM/N/401/GBR  
- 68 - 
  6. To whom and how the subsidy i s provided  
The grant is provided to local authorities in England . In 2022, GBP 10 million  was awarded to nine 
authorities under an initial pilot programme.  
7. Amount  of the subsidy  
2022 Total : GBP  10,000,000.  
8. Duration of the subsidy  
25 March  2022 - 31 March  2025. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
2.2.2   On-Street Residential Chargepoints Scheme (ORCS)  
1. Title of the subsidy programme  
On-Street Residential Chargepoints Scheme (ORCS) . 
2. Period covered by the notification  
2021 and 2022 . 
3. Policy objective and/or purpose of the subsidy  
The ORCS is a grant scheme available to local authorities (LAs) in all areas of the UK to fund part of 
the capital costs of installing slow and fast public ele ctric vehicle (EV) chargepoints . The purpose of 
the scheme is to increase the availability of on -street chargepoints in residential streets where 
off-street parking is not available, thereby ensuring that on -street parking is not a barrier to realising 
the benefits of owning an EV.  
4. Background and authority for the subsidy  
The ORCS was set up in financial year  (FY) 2017/18.  
Previously, powers were given through Section 5 of the Science and Technology Act 1965 . The 
Department for Transport now uses powers und er Section 50 of the UK International Market Act 
2020 to issue ORCS grants.  
The Scheme is administered by the Department for Transport (DfT).  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy is provided  
The grant is provided to local authorities.  
The scheme funding for up to 75 % of the capital costs of installing charging infrastructure, capped 
at GBP 7,500 per chargepoint, on average . This was subsequently reduced to 60 % in FY 2022/23.  
7. Amount  
2021 Total : GBP  15,039,417.  
2022 Total : GBP 27,593,912.  G/SCM/N/401/GBR  
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  8. Duration of the subsidy  
The ORCS was set up in FY 2017/2018 . The scheme will continue into Financial Year 2023/2024 and 
will be reviewed at this point.  
9. Statistical data permitting an assessment of the trade effects of the subsidy  
In 2021 and 2022, a total of 14,352 proposed chargepoints were funded through ORCS.  
2.2.3   Natural Environment Investment Readiness Fund (NEIRF)  
1. Title of the subsidy programme  
Natural Environment Investment Readiness Fund (NEIRF).  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The Natural Environment Investment Readiness Fund (NEIRF) is  a standalone technical assistance 
grant scheme, available in England.  
 
The aim of the fund is to support the development  of projects that can support delivery of one or 
more natural environmental outcomes from the 25 Year Environment Plan35 and have the ability to 
generate revenues from ecosystem services in order to attract and repay investment . Grants will be 
provided to procure technical assistance support and advice from professional advisors to address 
barriers to revenue generation from ecosystem services and present compelling cases for potential 
investors . By exception, grants can be used to develop ecosystem market enablers (e.g., ecosystem 
investment platforms, verification codes, aggregator vehicles).  
4. Background and authority for the subsidy  
The scheme commenced in February  2021, and did not experience any changes to the scheme 
during the notification period.  
 
The legal authority for the scheme is t he Natural Environment and Rural Communities Act 2006 . The 
Department for Environment, Food and Rural Affairs (DEFRA) is responsible for the scheme.  
The scheme, including grant funding, i s administered by the Environment  Agency (a non -department 
public body).  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy is provided  
The scheme is available to a wide range of applicants, includin g not-for-profit organisations, local 
authorities and businesses.  
The grants are compe titive, and applications judged with those offering the greatest benefit to the 
NEIRF aims being offered an agreement . Each agreement will last for either 1 or 2 years depending 
on the specific activities applied for . Individual grants of up to GBP 100,000 will be made available  
with recipients identified through a competitive application process.  
 
35 More information on the 25 Year Environment Plan can be found at 
https://www.gov.uk/government/publications/25 -year-environment -plan. G/SCM/N/401/GBR  
- 70 - 
  Grants are paid to provide reimbursement for expenditure incurred on specific elements that are 
agreed during the application process, having been tested on their  value for money.  
7. Amount  of the subsidy  
2021 Total : GBP  40,949.30.  
2022 Total : GBP  2,074,672.92.  
Subsidy per unit : GBP  11,850 – GBP 100,000. 
8. Duration of the subsidy  
February  2021 – 31 March  2024. Final payments expected for a further 3 months, with final 
payments made by 3 0 June 2024. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
2.2.4   Nature for Climate Fund (NCF) Programme  
1. Title of the subsidy programme  
Nature for Climate Fund (NCF) Progra mme.  
2. Period covered by the notification  
March  2020 – March  2023. 
3. Policy objective and/or purpose of the subsidy  
The primary objective of the Nature for Climate Fund (NCF) programme is to increase tree planting 
and peatland restoration and in England to tackle the global crises of climate change and biodiversity 
loss in the terrestrial environment.  
The programme, delivered through a number of different workstreams, will also deliver a wide range 
of additional environmental, social and economic benefits.  
4. Background and authority for the subsidy  
The legal authority for the scheme:  
• Environmental Protection Act 1990, Section 153;  
• Forestry Act 1967;  
• Forestry Act 1979;  
• Local Government Act 2003, Section 31  
• Natural Environment and Rural Communities Act 2006;  
• Environment Act 2021;  
The NCF programme is run by the Department for Environment Food and Rural Affairs (DEFRA) and 
delivered by multiple third parties, including:  
• Forestry Commission ;  
• Natural England;  
• National Forest Company;  
• England 's Community Forests;  
• Woodland Trust;  
• Cornwall and Northumberland County Councils.  
5. Form of the subsidy  
Grants.  G/SCM/N/401/GBR  
- 71 - 
  6. To whom and how the subsidy is provided  
Grants are provided to landowners for tree planting and peatland restoration . Applications are made 
by the landowner t o the relevant delivery partner for assessment against given criteria for the 
specific scheme . Defra transfers funding to the relevant body that is responsible for receiving and 
evaluating applications , and for making payments to  successful applicants.  
Individual grants are provided to the applicant through an agreed contract . Woodland Creation 
contracts have an obligation to maintain the trees for an agreed period of time to ensure they reach 
maturity, but requirements can vary between schemes.  
The paym ents made under these measures do not have the effect of providing price support to 
producers.  
7. Amount  of the subsidy  
The total CDEL (Capital Departmental Expenditure Limit) budget over the life of the programme is 
GBP 757,506,106 . The life of the programme  is longer than the notification period and the figure 
also includes enabling activities and measures not in scope of this notification.  
The total budgets (in GBP) for the measures in scope for the notification period have been included 
below . These values  represent the full value of the grant being given. The programme is conducting 
analysis based on the first two years of delivery to understand how this compares to the costs 
involved without government funding.  
a. DEFRA led programme workstreams  
Programme Wo rkstream  Budget36 
(Mar 2020 – Mar 2022)  Budget  
(Apr 2023 – Mar 2025)  
Community Forests (CF)  15,216,121.00  102,925,294  
National Forest Company  459,179.61  4,890,000  
Northern Forest – Woodland Trust  1,061,362.12  10,784,357  
Trees Call to Action Fund (TCAF)  5,773,544  0 
Peatland restoration (does not include discovery)  12,917,044  44,970,000  
 
b. Forestry Commission led programme workstreams  
Programme 
Workstream  Out turn37 
2020/21  Out turn37 
2021/22  Out turn37 
2022/23  Total Spend  
(Mar 2020 – 
Mar 2023)  Budget  
(Apr 2023 – 
Mar 2025)  
Forestry England 
Woodland 
Partnerships lease 
product  0 22,000  1,773,000  1,795,000  21,438,000  
Urban Tree Challenge 
Fund (UTCF)  2,128,333  3,252,024  4,498,699  9,879,056  29,163,492  
England Woodland 
Creation Offer 
(EWCO) (includes 
Woodland Creation 
Planning Grant and 
Woodland Carbon 
Fund)  0 2,693,767  10,595,949  13,289,716  74,661,500  
Local Authority 
Treescapes Fund 
(LATF)  0 3,550,665  4,404,523  7,955,188  20,500,000  
Nursery Capacity38 0 879,077  2,689,034  3,568,111  9,566,000  
 
36 Data for financial year 2022/2023 is not yet available.  
37 Out turn = The financial accounts reflect (cash + accruals), as opposed to just the cash payments fo r 
the financial year.  
38 Includes Tree Production Innovation Fund, Tree Production Capital Grant and Seed Sourcing  G/SCM/N/401/GBR  
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  Programme 
Workstream  Out turn37 
2020/21  Out turn37 
2021/22  Out turn37 
2022/23  Total Spend  
(Mar 2020 – 
Mar 2023)  Budget  
(Apr 2023 – 
Mar 2025)  
Woodlands in 
Management (WIM)  0 447,024  1,764,029  2,211,053  5,500,000  
8. Duration of the subsidy  
The programme will run from financial year 2020/21 to the end of financial year 2024/25 . Some 
schemes will deliver beyond this and some financial liabilities beyond 2025 are created to support 
the establishment of trees planted and peatland restored during this period . The design of the 
schemes will be largely consistent but may be updated through their lifecycle.  
9. Statistical data permitti ng an assessment of the trade effects of the subsidy  
The annual tree planting and peatland restoration rates (in hectares, ha) from across England is 
provided below . This includes trees funded with government support or privately and restored 
peatland fund ed with government support.  
Year   Woodland Creation (ha)  Peatland Restoration (ha)  
2017/18  1,500  - 
2018/19  1,410  640 
2019/20  2,360  447 
2020/21  2,052  4,175  
2021/22  2,650  2,720  
 
2.2.5   Plastic Packaging Recycling Grant  
1. Title of the subsidy programme  
Plastic Packaging Recycling . 
2. Period covered by the notification  
2021 and 2022 . 
3. Policy objective and/or purpose of the subsidy  
The overall aim of the Plastic Packaging Recycling Scheme was to support projects to provide new 
infrastructure and technologies t o increase recycling capacity and capability for currently difficult to 
recycle plastic packaging, thereby diverting this waste from landfill or incineration, so it remains a 
valuable resource.  
Key plastic packaging materials in scope of the scheme were: plastic trays, pots and tubs, in 
particular those made from PET ; plastic films and pouches ; and the recycling of plastic packaging 
into food grade and pharmaceutical packaging applications.  
4. Background and authority for the subsidy  
The Plastic Packagi ng Recycling Grant forms part of the wider Resource Action Fund (RAF) scheme . 
This was established to support delivery in key priority policy areas of the Department for 
Environment, Food and Rural Affairs (DEFRA), including food waste reduction and increa sed recycling 
of more difficult to recycle materials including plastic packaging.  
The legal authority  for the scheme is Section 153(1)(dd) of the Environmental Protection Act 1990.  
Grants provided through the Scheme were awarded under the authorisation of DEFRA . 
Administration of the Scheme was the responsibility of the Waste & Resources Action Programme 
(WRAP), a British registered charity, on behalf of DEFRA.  G/SCM/N/401/GBR  
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  5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy is provided  
The grants were awarded to pla stics recycling companies following an open competitive process . 
Interested parties were invited to submit an Expression of Interest setting out outline proposals, 
which were considered against a set of published criteria . The focus was on projects providi ng new 
infrastructure and technologies to help significantly increase recycling capacity and capability for 
currently difficult to recycle plastic packaging, such as plastic films and pouches . Applications that 
met the criteria were short listed and invite d to submit detailed proposals . Applications which most 
strongly met the evaluation criteria, and were recommended by an assessment panel, were selected 
for grant funding (subject to the recipient company agreeing to a contract).  
The minimum grant contribu tion towards 'eligible project costs ' was set at 35 %, with requirement 
for applicants to demonstrate a commitment to the project by contributing 65 % match funding.  
Grants were paid in instalments subject to the completion of agreed milestones as set out in  a Grant 
Agreement for each project agreed between WRAP and the recipient company . In total, 4 waste 
plastic companies were awarded grants.  
7. Amount  of the subsidy  
2022 Total : GBP  944,806.  
2021 Total : GBP  1,495,000.  
8. Duration of the subsidy  
August  2019 – September  2022. Scheme is now closed, with all final payments made.  
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data available on trade effects . This scheme targeted domestic infrastructure unrelated 
to import or export of products.  
It is estimated that the scheme will enable an additional 65,000 tonnes of plastic packaging to be 
recycled over 3 years . This is plastic packaging which is currently difficult to recycle and for which 
there is a lack of rep rocessing capacity in the UK . For comparison, in 2020, 2,491  thousand  tonnes 
of plastic packaging waste was generated.  
Initiatives funded through the Scheme are expected to divert over 113,369 tonnes of plastic waste 
from landfill . This is estimated to avo id over 206,404 tonnes of CO2e emissions.  
2.2.6   Small -Scale Textile Recycling and Re -Use Grant  
1. Title of the subsidy programme  
Small -Scale Textile Recycling and Re -Use Grant.  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
Scheme aims to provide grants towards reducing waste through investment in equipment and 
innovative solutions to increase the recycling of textiles or extend its lifetime through reuse or 
repurposing, so that this material remains a valuable re source.  G/SCM/N/401/GBR  
- 74 - 
  While over recent years progress has been made enhancing collections and diverting used textiles 
from landfill, export markets were approaching saturation before the covid -19 pandemic, and over 
330,000 tonnes of clothing were still disposed of in h ousehold residual waste in 2017 . Additionally, 
the covid -19 pandemic introduced new and exacerbated existing challenges in the used textiles 
sector . Exports to end market countries, worth GBP 381 million  to the UK economy, were already 
experiencing difficu lty, significantly reduced or ceased . This fund aimed to  encourage innovation and 
enhance recycling/reuse of used textiles, as well as provide an opportunity to support the sector 
during covid -19 while also encouraging a longer -term shift towards more sust ainable practices.  
Focus of Scheme was given to clothing and linen textiles and projects demonstrating a level of 
innovation beyond normal industry practice . The Scheme provided funding towards addressing one 
or more of the following challenges:  
 
• quality and quantity of feedstocks that cannot be cost effectively and efficiently processed 
using manual sorting alone;  
• newer recycling processes, such as chemical recycling, are not currently be commercially 
feasible, despite longer -term economic potential;  
• the development of technical processes and more supply chain integration to enable 
commercial scale -up; 
• negative perceptions of post -consumer textile use by consumers, retailers and brands.  
4. Background and authority for the subsidy  
The Textiles Recycling and Re -use Grant forms part of the wider The Resource Action Fund (RAF) 
scheme . This was established to support delivery in key priority policy areas of the Department for 
Environment, Food and Rural Affairs (DEFRA), including food waste reduction and increased recycling 
of more difficult to recycle materials including plastic packaging.  
Support was awarded by the Waste and Resources Action Programme ( "WRAP "), a British registered 
charity, who administered the scheme on behalf of the Department for Environment, F ood and Rural 
Affairs (DEFRA).  
The legal authority  for the scheme is Section 153(1)(dd) of the Environmental Protection Act 1990.  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy is provided  
The Textiles Recycling and Re -use Grant was open to commercial and not for profit organisations of 
any size in England.  
Grants were awarded through a 2 stage competitive process . Recipients of the funding were 
expected to contribute to the delivery of up to 13,970 tonnes of waste textiles diverted from landfill 
and 20,068 CO2 emissions avoided, which each award having  a specific target . Successful applicants 
were not required to provide any match funding.  
In total, 5 companies received awards under the Scheme.  
7. Amount  of the subsidy  
2022 Total : GBP  588,317.00. 
2021 Total : GBP  141,926.40 . 
Grants awarded per recipient varied between GBP 7,108 and GBP 170,000.  
8. Duration of the subsidy  
Deadline for receipt of applications was June 2020. Project timescales ranged from January  2021 to 
May 2022, and projects had t o commence by June 2021 and be completed within agreed timescales.  G/SCM/N/401/GBR  
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  The scheme is currently in monitoring phase until 2025.  
9. Statistical data permitting an assessment of the trade effects of the subsidy  
To date , 452 tonnes of waste have been diverted from landfill.  
2.2.7   Zero Emission Bus Regional Areas  
1. Title of the subsidy programme  
Zero Emission Bus Regional Areas.  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The objectives of the Zero Emission Bus Regional Areas (ZEBRA) Scheme are to increase the uptake 
of zero emission buses, to speed up the full transition to a zero -emission bus fleet in England and 
Wales, to improve air quality in urban areas, and to encourage investment in the UK automotive 
industry.  
The scheme provides funding to help local transport authorities (LTAs), outside London, to introduce 
zero-emission buses and the infrastructure needed to support them.  
4. Background and authority for the subsidy  
The legal authority for the scheme is Section 31 of the Local Government Act 2003 . Grant is provided 
by the Department for Transport (DfT)  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy is provided  
Support was provided to local transport authorities . Grants were paid up -front as a lump sum via 
bank transfer . Allocations were determined via an application process and through the submission 
of business cases.  
7. Amount  of the subsidy  
Table provides the total funding allocated per local transport authority.  
Transport authority  Funding allocated (GBP)  
Cambridgeshire and Peterborough Combined Authority  4,200,000  
Kent County Council  9,500,000  
Leicester City Council  19,000,000  
Warrington Borough Council  21,400,000  
Blackpool Council  19,600,000  
City of York Council  8,400,000  
Greater Manchester Combined Authority  35,700,000  
Hertfordshire County Council  5,600,000  
Nottingham City Council  15,200,000  
Norfolk County Council  3,300,000  G/SCM/N/401/GBR  
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  Transport authority  Funding allocated (GBP)  
North Yorkshire County Council  7,800,000  
Oxfordshire County Council  32,800,000  
Portsmouth City Council and Hampshire County Council  6,600,000  
South Yorkshire Mayoral Combined Authority  8,400,000  
West Midlands Combed Authority  30,400,000  
West Yorkshire Combined Authority  24,600,000  
Total funding allocated by Scheme  252,500,000  
8. Duration of the subsidy  
30 March  2021 - 26 March  2022. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data available.  
2.3  Scotland  
2.3.1   Scottish Enterprise Environmental Protection Scheme  
1. Title of the subsidy programme  
Scottish Enterprise Environmental Protection Scheme.  
2. Period covered by the notification.  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The Scheme aims to encourage investment in environmental protection measures by companies in 
Scotland to secure both long term economic benefits to Scotland and help achieve Scotland 's low 
carbon targets . 
The scheme provides subsidies for a number of activ ities, such as:  
 
• Investment subsidy for energy efficiency measures;  
• Investment subsidy for energy efficiency projects in buildings;  
• Investment subsidy for high efficiency cogeneration;  
• Investment subsidy for the promotion of energy from renewable sources;  
• Operating subsidy for the promotion of electricity from renewable sources;  
• Operating subsidy for the promotion of energy from renewable sources in small scale 
installations ; and 
• Investment subsidy for energy infrastructure.  
4. Background and authority for the subsidy  
This scheme is administered by Scottish Enterprise . Scottish Enterprise is established under the 
Enterprise and New Towns (Scotland) Act 1990 and provides support to enterprises across Scotland 
under the provisions of that Act.  
During the notification period, the Scheme operated under:  
 
• Article 366 of Title XI of the UK -EU Trade and Cooperation Agreement signed on 
30 December  2020 -as implemented by section 29 of the European Union (Future 
Relationship) Act 2020;  G/SCM/N/401/GBR  
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  • Article 10 of the Northern Ireland Protocol to the UK -EU Withdrawal Agreement agreed on 
17 October  2019 in respect of EU Structural Funds (as implemented by section 7A of the 
European Union (Withdrawal) Act 2018) ; and 
• Article 138 of the UK -EU Withdrawal Agreement agreed on 17 October  2019 in respect of 
EU Structural Funds (as implemented by section 7A of the European Union (Withdrawal) 
Act 2018).  
5. Form of the subsidy  
Principally grant contribution.  
6. To whom and how the subsidy is provided  
The scheme is available to enterprises of all sizes . Applicants must submit an application for 
assistance to SE before work on the project or activity has started, and the application must be 
approved in writing before work can commence on the project.  
Eligibility and amount of supp ort provided towards eligible costs varies depending on the type of 
activity.  
7. Amount  of the subsidy  
Total amount budgeted during the notification period:  
 
• 2021: GBP  10,000,000.  
• 2022: GBP  11,300,000.  
8. Duration of the subsidy  
The scheme in force in 2021 commenced 01in January  2021 and ran until 3 1 December  2021. The 
current scheme commenced on 1 January  2022 and has been extended to run until 
31 December  2025. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical date is available.  
2.3.2   Scottish Industrial Energy Transformation Fund (SIETF)  
1. Title of the subsidy programme  
Scottish Industrial Energy Transformation Fund (SIETF).  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The Scottish Industrial Energy Transformation Fund (SIETF) aims to support industrial sites with 
high energy use to transition to a low carbon future, improve international competitiveness whilst 
protecting jobs.  
The Fund targets industrial processes, helping industry to:  
 
• Cut energy bills by investing in more efficient technologies;  
• Reduce emissions by bringing down the costs and risks associated with investing in 
decarbonisation technologies  
• Support inclusive growth, aligned to the global Sustainable Development Goals.  G/SCM/N/401/GBR  
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  4. Background and authority for the subsidy  
In October  2018, the UK Government announced plans, as part of the Industrial Strategy, to 
establish an Industrial Energy Transformation Fund, p roviding up to GBP 315,000,000 until at least 
2024 (see separate return) . In 2020, Scottish Ministers opted to deliver a separate IETF in Scotland 
over a similar timeframe, announcing that GBP 34,000,000 would be made available, via the Scottish 
Industrial  Energy Transformation Fund (SIETF), for capital projects over the next five years.  
Energy intensive industries (EII) form a core part of Scotland 's manufacturing base and cover sites 
that consume high levels of energy, these being responsible for over 15 % of all Scotland 's 
greenhouse gasses emissions (GGS) in 2018 . Scotland 's updated Climate Change Plan included the 
following targets relevant to EII:  
 
• By 2032 industrial and commercial energy productivity will improve by at least 30 % from 
2015 levels throug h a combination of fuel diversification, energy efficiency improvements 
and heat recovery ; 
• By 2032 industrial and commercial emissions intensity will fall by at least 30 % from 2015 
levels, through a combination of fuel diversification, energy efficiency im provements and 
heat recovery.  
The first call for projects for SIETF opened for applications in December  2020 until February  2021, 
with the second call for projects opening for applications in October  2021 until December  2021. The 
third call for projects fo r the SIETF opened for applications in August  2022 and closed in 
November  2022. 
The legal authority for the scheme is Section 153(4) of the Environmental Protection Act 1990 . The 
scheme is administered by the Scottish Government.  
5. Form of the subsidy  
Competitive grant funding.  
6. To whom and how the subsidy is provided  
The Scheme is available to manufacturing sites located in Scotland, operating in the following 
sectors, defined by its Standard Industrial Classification (SIC) code:  
 
• Mining and Quarrying (SIC codes : 05101-05200 ; 07100-08900 ; 09900) ; 
• Manufacturing (SIC code : 10000–33200) ; 
• Recovery and recycling materials (SIC code : 38320) ; 
• Data centre (SIC code : 63110) . 
Applicants should demonstrate why the chosen technology solution is appropriat e, the savings it will 
achieve and check that it meets the standards and eligibility criteria specified in the guidance . 
Applicants in all competition strands are required to define their proposal as either achieving an 
energy efficiency or decarbonisation  outcome . Applicants seeking grants over GBP 500,000 are 
required to place their projects in context of a commitment to reduce greenhouse gas emissions at 
a level consistent with Scotland 's 2045 net zero target.  
Following assessment and due diligence proce sses, a Grant Offer Letter is issued to successful 
applicants which included the value of grant funding . The SIETF will provide grant funding towards 
the up -front costs of deploying an energy efficiency or a decarbonisation measure . The amount of 
support p rovided can vary based on location of the industrial site, with additional funding being 
made available to businesses which intend to carry out their project in an area of lesser economic 
advantage.  
In total there were 64 applications received over the fir st 3 call for projects, with currently 21 
applications being approved from calls 1 and 2 . Applications from call 3 are currently at the 
evaluation/due diligence stage.  G/SCM/N/401/GBR  
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  7. Amount  of the subsidy  
The total amount budgeted for the SIETF is GBP 34,000,000.  
The total amounts awarded for calls for projects 1 and 2 are:  
 
• Call 1 ( December  2020 – February  2021): GBP  3,103,311.  
• Call 2 ( October  2021 – December  2021): GBP  8,825,907.  
8. Duration of the subsidy  
2020 – 2026. The programme will be reviewed prior to further inv itations to apply.  
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
The table provides the breakdown of SIETF applications by call for projects:  
 Applications  
 Received  Approved  
Call 1  
(December  2020 – February  2021) 13 7 
Call 2  
(October  2021 – December  2021) 20 14 
Call 3  
(August  2022 – November  2022) 31 At evaluation/due diligence 
stage  
2.3.3   Scottish Ultra Low Emission Bus Scheme  
1. Title of the subsidy programme  
Scottish Ultra Low Emission Bus Scheme (SULEBS)  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The objective of the Scottish Ultra Low Emission Bus Scheme (SULEBS) is to support the Scottish 
Government 's net zero targets, its  commitment to delivering Low Emission Zones and Scotland 's 
ambitions for transport decarbonisation . It does this by providing support for the purchase of new 
ultra-low emission buses, as well as for the infrastructure for the technology.  
4. Background and au thority for the subsidy  
The first round of SULEBS ran in August  2020, with the second round running in 
January/ February  2021. 
The legal authority for the scheme is Section 70 of the Transport Scotland Act 2001 . The scheme 
was administered by Transport Scot land. 
5. Form of the subsidy  
Direct Grants.  
6. To whom and how the subsidy is provided  
The scheme is available to bus operators and local authorities towards the acquisition of buses and 
supporting infrastructure . Leasing companies were also eligible in Round 2 of the scheme.  G/SCM/N/401/GBR  
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  Bus operators were unrestricted in their choice of supplier . Local authorities would submit cost 
estimates with supporting evidence, but their selection of vehicle would be made by an open and 
competitive tendering process.  
Support for the purchase of new ultra -low emission buses is provided up to a maximum 75 % of the 
differential costs against diesel buses, depending on their zero -emission running capability . Support 
towards the infrastructure for this technology (hydrogen, or battery -electric) is up to a maximum 
75% of the capital cost.  
7. Amount  of the subsidy  
Total amount  provided over the course of both rounds was GBP 51,000,000.  
8. Duration of the subsid y 
The scheme commenced 0 1 January  2021 and continued until 3 1 March  2023. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
The first round of SULEBS ran in August  2020. Over GBP 10,100,000 of funding supported four 
completed bids for the introduction of 57 ultra -low emission buses, and supporting infrastructure . 
The second round of SULEBS ran in January/ February  2021, with over 40,500,000 of funding 
supporting six completed bids and introducing a further 215 ultra -low emission buses and supporting 
infrastructure across Scotland.  
Of these 272 ultra -low emission buses, 125 were double decker buses which were manufactured in 
the UK . Of the remaining 147 buses:  
 
• 65 were manufactured in the People 's Republic of China;  
• 82 were manufactured in the UK.  
2.3.4   Scottish Zero Emission Bus Challenge Fund  
1. Title of the subs idy programme  
Scottish Zero Emission Bus Challenge Fund (ScotZEB)  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The aim of the Scottish Zero Emission Bus Challenge Fund (ScotZEB) is to support swift, and 
significant, change in the bus market in favour of zero -emission technologies . This will support the 
Scottish Government 's purpose to create sustainable and inclusive growth.  
By supporting the swift transition to zero emission vehicles and infrastructure, t he fund will help to 
achieve targets to reduce greenhouse gas emissions, contribute to the delivery of Low Emission 
Zones, encourage inward investment and growth in the supply chain of zero carbon vehicle and 
energy solutions in Scotland, with associated e mployment, economic and social benefits.  
4. Background and authority for the subsidy  
ScotZEB is a new challenge fund focussed on supporting innovative business models designed 
around the characteristics and opportunities presented by zero -emission buses and a ssociated 
charging or refuelling infrastructure.  
Phase 1 of challenge fund opened to applications on 1 5 July 2022 and closed on 0 9 December  2022. 
Phase 2 recently opened for applications on 1 5 May 2023. G/SCM/N/401/GBR  
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  The legal authority  for the scheme is Section 70 of t he Transport Scotland Act 2001 . The scheme is 
administered by Transport Scotland.  
5. Form of the subsidy  
Grants.  
6. To whom and how the subsidy is provided  
The scheme is available to bus operators, bus manufacturers, local authorities in Scotland, and 
finance companies (fleet companies) to acquire buses, which would be operated on passenger 
transport routes registered with the Traffic Commissioner for Scotland.  
Applicants applied for grant funding towards the vehicles and the required supporting infrast ructure 
(hydrogen fuel cell and battery electric powertrains).  
They were unrestricted in their choice of supplier of vehicles and much of the charging infrastructure 
(with some restrictions).  
Applicants were required to compete for the lowest subsidy per -bus, which was a key metric that 
applications were scored against . Applicants were encouraged to put in place arrangements with 
partners or collaborators to minimise the level of support requested, which could involve:  
 
• collaborations across multiple bus op erators;  
• collaborations with non -bus vehicle operators or Local Authorities;  
• partnerships between energy companies, operators and financiers;  
• partnerships between financiers and manufacturers to purchase buses for leasing to 
operators . 
Financial assistance  was provided to the applicant upon delivery / completion of works.  
7. Amount  of the subsidy  
Total amount  awarded during Phase One of the Challenge Fund was GBP 62,000,000.  
The financial assistance provided per bus was no more than the cost difference between  the 
zero-emission bus (ZEB) and its diesel equivalent, and no more than:  
 
• ZEB: 
• GBP 80,000 for a ZEB with at least 9 passenger seats and at least one wheelchair 
accessible space ; 
• GBP 140,000 for a ZEB with a total capacity for 32 or more passengers ; 
• GBP 180,000 for a battery -electric ZEB with at least 45 seats and a maximum 
theoretical range of at least 310 km ; 
• GBP 180,000 for battery -electric ZEB with a total capacity for 60 or more passengers ; 
• GBP 230,000 for a hydrogen fuel -cell ZEB with at least 45 seats and a maximum 
theoretical range of at least 310 km ; 
• GBP 230,000 for a hydrogen fuel -cell ZEB with a total capacity for 60 or more 
passengers.  
• Infrastructure:  
• 75% of the capital costs for electric charging infrastructure ; 
• 85% of the capital costs for hydrogen refuelling infrastructure.  
8. Duration of the subsidy  
Phase One of the Challenge Fund opened to applications on 1 5 July 2022 and closed on 
09 December  2022. Disbursement of funds for awards made may take place until March  2024. G/SCM/N/401/GBR  
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  9. Statistical data permitting an assessment of the trade effects of the subsidy  
Phase one of the Challenge Fund supported the acquisition of 276 zero emission buses and 
supporting infrastruct ure. All valid applications received for phase one utilised battery -electric 
technology . Of the buses awarded:  
 
• 129 buses were manufactured in the UK;  
• 31 buses were manufactured in the European Union;  
• 116 were manufactured in the People 's Republic of China . 
3  AGRICULTURE, FOOD AND FORESTRY  
3.1  UK Government  
3.1.1   Farming Innovation Schemes  
1. Title of the subsidy programme  
Farming Innovation Schemes.  
The schemes are in place to stimulate innovation and develop approaches to boost agricultural 
productivity and environmental sustainability through a series of competitions administered by UK 
Research and Innovation (UKRI).  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The objective of the Farming Innovation Scheme s is to stimulate innovation and develop approaches 
to boost agricultural productivity and environmental sustainability . This currently consists of 
2 separate schemes:  
 
• Farming Innovation Pathways;  
• Farming Innovation Programme - industry -led R&D Partnerships Fund and the Farming 
Futures R&D Fund . 
The scheme is designed to:  
 
• Accelerate research and development of new agricultural solutions by actively engaging 
collaboration with the wider UK research community in the innovation process;  
• Investigate  early-stage solutions that have the potential to substantially improve the overall 
productivity, sustainability and resilience of farming, and move existing agricultural 
sectors to net zero;  
• Develop solutions with the potential to improve overall producti vity, sustainability, 
resilience, and move existing agricultural sectors to net zero;  
• Ensure solutions have positive outputs for farmers, growers or foresters in commercially 
relevant situations ; and 
• Accelerate adoption by ensuring knowledge exchange with the wider sector and other 
stakeholders.  
The R&D funding streams are designed to deliver farmer -led solutions to productivity challenges, as 
well as address longer term strategic challenges such as producing nutritious food more efficiently 
and sustainably, by helping the sector reduce greenhouse gas emissions to achieve Net Zero goals . 
It aims to drive the development and adoption of new technologies, processes and practices in 
agriculture, needed to secure sustainable food production into th e future.  G/SCM/N/401/GBR  
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  4. Background and authority for the subsidy  
The Farming Innovation Pathways scheme opened for applications 2 8 April 2021, with the Farming 
Innovation Programme opening 2 0 October  2021 There have been no changes to these schemes 
since their launch.  
The legal authority for the schemes is S ection 5 of the Science and Technology Act 1965 . The 
schemes are administered by UK Research and Innovation (UKRI), with the Department for 
Environment, Food and Rural Affairs (DEFRA) responsible for developing the po licy. 
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy is provided  
Funding is provided to both agricultural producers, and non -agricultural producers involved in 
collaborative project teams for research and development of new technologies, processes and 
practices to increase productivity and sustainability in the sector providing benefits to agriculture 
and agricultural producers . Funding is also available to other types of applicants, such as academic 
institutions, research organisations, consultants , research & technology organisations and other 
agri-businesses.  
Amount of support provided towards project costs varies by size of the applicant:  
 
• For feasibility or industrial research projects : Up to 70 % of eligible costs for micro 
or small organisations, up to 60 % for medium -sized organisations, and up to 50 % for 
large organisations;  
• For experimental development projects : 45% of eligible costs for micro or small 
organisations, 35 % for medium -sized organi sations, and 25 % for large organisations.  
7. Amount  of the subsidy  
Strand  FY 2021/2022 (GBP)  FY 2022/2023 (GBP)  
 Amount  Average per project  Amount  Average per project  
FIP 0 0 8,320,000  173,333  
Pathways  3,600,000  75,000  6,800,000  147,826  
Total  3,600,000   15,120,000   
8. Duration of the subsidy  
The Farming Innovation Pathways scheme launched in April 2021. Projects were awarded in 
October  2021, with funding available to projects for a maximum of 24 months.  
The Farming Innovation Programme launched in October  2021 and will run until March  2028. The 
most recent competition was launched in May 2023. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available . Most projects are only in the early stages of delivery.  
3.1.2   Legacy schemes under the Common Agricultural Policy - European Agricultural 
Guarantee Fund 2014 -2020  
1. Title of the subsidy programme  
Legacy schemes under the Common Agricultural Policy - European Agricu ltural Guarantee Fund 
(EAGF – Direct aids and interventions in markets ("First Pillar")).  G/SCM/N/401/GBR  
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  2. Period covered by the notification  
2021 and  2022.  
3. Policy objective and/or purpose of the subsidy  
The EU Common Agricultural Policy (CAP) is a system of agricultural subsidies providing support for 
farming, environmental measures and rural development . The European Agricultural Guarantee 
Fund (EAGF) forms part of the "First Pillar" of the EU Common Agricultural Policy and relates to 
direct aids and interve ntions in markets.  
The objective of the EAGF is to support the agricultural sector in order to provide farming 
communities with a fair standard of living, supply consumers with food at reasonable prices and 
promote the effective use of resources.  
4. Background and authority for the subsidy  
Since the UK exited the European Union on 3 1 January  2020, direct aids in the UK for the 2020 
scheme year, and subsequent scheme years, have been operated under domestic legislation rather 
than through the EAGF.  
Ongoing programmes which were approved before 3 1 January  2020 continue to be implemented 
under EU legislation, rather than retained EU law, until the completion of those programmes, 
pursuant to Article 138 of the UK -EU Withdrawal Agreement . For Common Organis ation of the 
Markets (CMO) schemes, these will continue in the UK's Devolved Administrations, using EU 
legislation for current programmes and then switching to domestic (retained) legislation once current 
programmes end . This covers operational programmes in the fruit and vegetable sector, apiculture 
and promotions.  
Legal authority for the payments:  
 
• Direct Payments to Farmers (Legislative Continuity) Act 2020 ("DPFLC Act 2020");  
• The retained EU legislation (EU Regulation 1307/2013) as incorporated by the D PFLC Act 
2020.  
• From 1 Jan 2021, ongoing CMO programmes have continued to operate under EU 
regulation 1308/2013 (pursuant to Article 138 of the UK -EU Withdrawal Agreement) and 
any new programmes have been covered by retained EU Regulation 1308/2013.  
Impleme ntation of the schemes in Scotland, Wales and Northern Ireland is the responsibility of the 
respective Devolved Administrations.  
5. Form of the subsidy  
Grants.  
6. To whom and how the subsidy is provided  
Payments are made to businesses operating within the agricu ltural sector, with the majority of 
payments provided to agricultural producers.  
Payments under the EAGF are provided across three broad areas:  
Direct Payments – This includes the Basic Payment Scheme (BPS) which offers a basic layer of 
income support to f armers that is decoupled from production ; greening payments aimed at 
benefiting the environment ; and payments to young farmers (no more than 40 years of age) to help 
support the setting up of agricultural holdings . To receive full payment, applicants must also meet 
minimum standards on the environment, animal and plant health and animal welfare . Direct 
Payments are paid annually.  
Market interventions (including CMO) – Aim is to stabilise markets and assure the agricultural 
population of an equitable standar d of living . Payments include contributions towards improving G/SCM/N/401/GBR  
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  product quality, promoting environmental measures, crisis prevention and management, product 
acquisition and storage (mainly milk and dairy products) and promotion of agricultural products.  
Expo rt refunds - No export licenses have been granted since 2013.  
7. Amount  of the subsidy  
 2021 (Million GBP)  2022 (Million GBP)  
Direct Payments39 2,823.02  2,459.85  
(Of which non -trade distorting direct payments40)  (2,823.02)  (2,459.85)  
Intervention in Markets  39.97  43.15  
Export Refunds  0.0 0.0 
8. Duration of the subsidy  
The current direct payment schemes have operated since 2015 and direct payments continue . 
However, the Basic Payment Scheme and Young Farmer Payment will end in England at  the end of 
the 2023 scheme year, to be replaced by a new type of direct payment (delinked payments).  
 
For CMO, these schemes will continue in the UK's Devolved Administrations, using EU legislation for 
current programmes and then switching to domestic (retained) legislation once current programmes 
end. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
The table provides the breakdown of direct payments:  
 
  2021 (Million GBP)  2022 (Million GBP)  
Redistributive Payment41 77.51  69.13  
Basic Payment Scheme  2,482.39  2,171.56  
Greening Payment42 175.41  165.53  
Young Farmers Payment  7.73  6.23 
Financial Discipline reimbursement  32.75  0.14 
Voluntary Coupled Support43  47.23  47.26  
Total Direct Payments  2,823.02  2,459.85  
 
The table provides a breakdown of market interventions by activity:  
 
 2021 (Million GBP)  2022 (Million GBP)  
Fruit & Vegetables  37.94  40.1 
Dairy Products  2.03 2.7 
Beekeeping  0.0 0.35 
Product Promotion  0.0 0.0 
Sugar levies  0.0 0.00 
Total intervention in markets  39.97  43.15  
 
 
39 Direct Payments made in the UK for the 2020 scheme year onwards have been funded directly by the 
UK rather than through the EU 's Common Agricultural Policy.  
40 All Direct Payments in the UK are "Green box ", apart from voluntary coupled support operated in 
Scotland which is "Blue box ". 
41 Operates in Wales.  
42 As from the 2021 scheme year, the greening payment is only made in Scotland.  
43 Operates in Scotland.  G/SCM/N/401/GBR  
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  3.1.3   Legacy schemes under the Common Agricultural Policy - European Agricultural Fund 
For Rural Development (EAFRD)  
1. Title of the subsidy programme  
Legacy schemes under the Common Agricultural Policy - European Agricultural Fund for Rural 
Development (EAFRD), which were implemented under the 2014 -20 Rural Development Programme 
for England (RDPE) ; Welsh Government Rural Communities Rural Development Plan 2014 -2020; 
Northern Ireland Rural Development Programme 2014 -2020; and for Scotland under the 2014 -2020 
Scottish Rural Development Programme (SRDP).  
2. Period covered by the notification  
2021 and  2022.  
3. Policy objective and/or purpose of the s ubsidy  
The EU Common Agricultural Policy  (CAP)  is a system of agricultural subsidies providing support for 
farming, environmental measures and rural development.  
The European Agricultural Fund for Rural Development (EAFRD) forms the "Second Pillar " of the 
CAP, related to implementation of rural development programmes.  
The aim of the EAFRD is to support rural development programmes which aim to achieve at least 
four of the six key priorities:  
 
• Foster knowledge transfer and innovation in agriculture, forestry and rural areas;  
• Enhance viability / competitiveness of all types of agriculture, promote innovation and 
sustainable forest management;  
• Promote food chain organi sation, animal welfare and risk management in agriculture;  
• Restore, preserve and enhance ecosystems related to agriculture and forestry;  
• Promote resource efficiency and shift towards low carbon and climate resilient economy in 
the agriculture, food and for estry sectors;  
• Promote social inclusion, poverty reduction and economic development in rural areas.  
4. Background and authority for the subsidy  
The legal authority for this scheme:  
 
• EU Regulation 1305/2013 of the European Parliament and the Council of 
17 December 2013 on support for rural development by the European Agricultural Fund 
for Rural Development (EAFRD);  
• Title III of Party 3 of the Treaty on the Functioning of the European Union (TFEU);  
• The Common Agricultural Policy (Competent Authority and Coordina ting Body) Regulations 
2014 and the Common Agricultural Policy (Control and Enforcement, Cross -Compliance, 
Scrutiny of Transactions and Appeals) Regulations 2014 . EU law continues to apply to 
Rural Development schemes approved under the 2014 -2020 Multilate ral Financial 
Framework (MFF) by virtue of Article 138 of the Withdrawal Agreement;  
• The Rural Development Programme (Transfer) (England) Regulations 2018.  
Implementation of the programme and the selection of individual projects in Scotland, Wales and 
North ern Ireland is the responsibility of the respective Devolved Administrations, with the 
Department for Environment, Food and Rural Affairs (DEFRA) being the Managing Authority in 
England.  
5. Form of the subsidy  
Grant.  G/SCM/N/401/GBR  
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  6. To whom and how the subsidy is provided  
Financial assistance provided to businesses within the agriculture, food and forestry sectors . This 
includes farmers, land managers, forest holders, SMEs and rural businesses.  
Eligibility criteria for funding through rural development programmes i s dependent on the type of 
assistance, the sector / sub -sector in question and the types of activities involved.  
Electronic bank transfer payments are made to agreement holders that deliver prescribed 
agri-environment/forestry or socio -economic activities . Claims for capital items are paid in arrears 
based on evidence of expenditure incurred ; revenue activities are paid in annual instalments.  
7. Amount  of the subsidy  
Table 1 : Rural Development expenditure (payments) for the UK involved (payment appropriations 
in million  EUR for each financial instrument).44 
    202145 
(Million EUR)  202245 
(Million EUR) 
United Kingdom  Total Pillar 2  808 565 
EAFRD  596 420 
Co-financing  212 145 
• England  Total Pillar 2  482 309 
EAFRD  437 280 
Co-financing  45 29 
• Wales  
  Total Pillar 2  112 136 
EAFRD  76 88 
Co-financing  36 48 
• Scotland  
  Total Pillar 2  151 84 
EAFRD  56 40 
Co-financing  95 44 
• Northern 
Ireland  
  Total Pillar 2  63 36 
EAFRD  27 12 
Co-financing  36 24 
 
Table 2 : Additional National Financing  (in million  GBP).45 
Additional National 
Financing  2021 
(Million GBP)  2022 
(Million GBP)  
United Kingdom  7.3 6.5 
• England  4.0 3.2 
• Wales  0 0 
• Scotland  3.3 3.3 
• Northern 
Ireland  0 0 
 
 
44 For EA FRD, EU Member states are required to co -finance these receipts with a contribution from their 
exchequer. Figures are based on in -year quarterly returns, rather than the annual account (in order to provide 
the spli t between EAFRD and co -financing).  
45 Information based on EU financial year 16th October - 15th October.  G/SCM/N/401/GBR  
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  Table 3 : Recoveries from previous Programme  (in EUR) .45 
a. Amounts recovered or repaid from approved funding in England  
  Amounts (EUR) Totals (EUR) 
Recovered 2022  -872,060.01    
Repayments 2022  152,862.12  -719,197.89  
Recovered 2021  -1,022,826.61    
Repayments 202146 169,153.93  -853,672.68  
b. Amounts recovered from approved funding in Northern Ireland  
  2021  
(EUR)  2022  
(EUR)  
Northern Ireland Rural development 
2007-2013 -600,000  -700,000  
 
Table 4: Domestic Rural Development  (in million  GBP) 
There are a number of legacy schemes under the EAFRD where the funding source has transitioned 
from the European Agriculture Fund to domestic sources . The table provides the net spend on Rural 
Development (RD) schemes which have switched from EU to Domestic funding . These values are i n 
addition to those provided in the previous tables.  
 
Expenditure  
(Million GBP)  
2021 88 
2022 287 
8. Duration of the subsidy  
Agreements entered into under the 2014 – December  2020 MFF remain subject to EU law by virtue 
of Article 138 of the UK-EU Withdrawal Agreement.  
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available . We anticipate this programme will have negligible t rade-distortive 
effects.  
3.2  England  
3.2.1   Future Farming Resilience Fund (FFRF)  
1. Title of the subsidy programme  
Future Farming Resilience Fund (FFRF) . 
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
 
46 Repayments in 2021 claimed in 2022 EU Accounts  G/SCM/N/401/GBR  
- 89 - 
  The objective of t his scheme is to support farmers and land managers in England during the early 
years of the agricultural transition, specifically the phasing out of Direct Payments . It does this by 
awarding grants to organisations which provide help to farmers and land ma nagers to:  
 
• Understand the changes that are happening;  
• Identify how, what and when they may need to adapt their business models;  
• Access tailored support to adapt.  
4. Background and authority for the subsidy  
Direct Payments, currently paid through the Basic Payment Scheme (BPS), shall be phased out in 
England by 2027 . This will impact every farming business in England  currently receiving BPS . The 
Future Farming Resilience Fund was created by the Department for Environment, Food and Rural 
Affairs (DEFRA)  to help farmers through the transition away from Direct Payments.  
The scheme launched in October  2020, and consists of 3 phases : Initial Phase, Interim phase ; and 
Scale -up phase . The initial phase ran from February  2020 to March  2021, reaching 1,200 
participants through 9 providers . The Interim phase ran from August  2021 to September  2022 and 
reached 7,000 participants through 19 providers . The Scale -up phase, with a budget of 
GBP 32,000,000, started in October  2022 and is expected to run until March  2025 with the goal of 
providing resilience support to up to 32,000 participants.  
The fundamentals of the scheme have not changed, but minor tweaks have been made to the policy 
design since the Initial Phase through to the Scale -Up Phase . These are mainly around  ensuring 
trusted local providers deliver the support and that 1 -2-1 delivery is widely available to support 
access.  
The legal authority for the scheme:  
 
• Section 1(2) of the Agriculture Act 2020;  
• Section 98 of the Natural Environment & Rural Communities (NERC) Act 2006.  
The scheme is administered by the Department for Environment, Food and Rural Affairs (DEFRA).  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy is provided  
The grants are paid to third party providers (business support experts) to deliver support free of 
charge to farmers and land managers . This support is available to farmers and land managers in 
England which are currently in receipt of Direct Payments under the Basic Payment Scheme (BPS).  
The grants are paid t o the providers in arrears on a quarterly basis once they have provided sufficient 
evidence of spend/activity within the period.  
7. Amount  of the subsidy  
2021 Total : 1,200,000.  
2022 Total : 6,550,000.  
8. Duration of the subsidy  
February  2020 – March  2025. 
9. Statist ical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  G/SCM/N/401/GBR  
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  3.2.2   Farming Investment Fund (FIF)  
1. Title of the subsidy programme  
Farming Investment Fund (FIF).  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The Farming Investment Fund supports farmers, growers and foresters (including related 
contractors) to invest in technology,  equipment and infrastructure to improve productivity, and 
environmental outcomes and  animal health and welfare in the farming and horticulture sectors.  
The scheme consists of two strands:  
 
• Farming Equipment and Technology Fund (FETF) – Aims to improve productivity, 
environmental outcomes and animal health and welfare through grants towards the costs 
of specific items of equipment and technology.  
• Farming Transformation Fund (FTF)  – provides grants towards large capital items and 
projects to help businesses improve productivity, and environmental sustainability . To 
date, there have bee n four strands (new grants will be introduced to FTF later in FY23/24):  
i. Water Management Grant - Provided for capital items to improve farm productivity 
through more efficient use of water for irrigation, and to build on -farm resilience in 
securing water s upplies for crop irrigation ; 
ii. Adding Value Grant – Made available for growers or producers to add value to eligible 
agricultural products after they have been harvested or reared to help increase 
productivity and improve the environment;  
iii. Improving Farm Produ ctivity Grant – Made available for innovative farming equipment 
that increases productivity and improves the environment ; 
iv. Slurry Infrastructure Grant (launched December  2022) - Made available to replace, 
build new or expand existing slurry stores to provide 6 months ' storage, to therefore 
improve the use of organic nutrients on farms and reduce pollution.  
4. Background and authority for the subsidy  
The Farming Investment Fund (FIF)  commenced in November  2021. It is a modification of the 
Countryside Productivity Grants which were offered as part of the EU Rural Development Programme  
for England, part of the EU Common Agricultural Policy (CAP).  
The legal authority for the scheme:  
 
• The Agriculture Act 2020;  
• The Agriculture (Financial Assistance) Regulations 2021.  
The scheme is administered by the Rural Payments Agency, an executive agency sponsored by the 
Department for Environment, Food & Rural Affairs (DEFRA) . DEFRA is responsible for developing the 
policy.  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy is provided  
The eligibility requirements for the individual FIF strands are detailed below:  G/SCM/N/401/GBR  
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  Farming Investment Fund 
schemes  Eligible fund recipients  
Farming Equipment and Technology 
Fund (FETF)  • Farmers, horticulturalists, and forestry owners in England.  
• Contractors to related sectors can also apply if they have a 
registered business address in England.  
 
FETF grants for Round 1 were GBP 2,000 – GBP 25,000.  
Farming Transformation Fund (FTF) – 
Water Management  • Arable or horticultural businesses in England, growing or 
intending to grow irrigated food crops, or ornamentals or 
forestry nurseries.  
 
Applicants can apply for grants ranging from 
GBP 35,000 - GBP 500,000.  
Farming Transformation Fund (FTF) – 
Improving Farm Productivity  • Farmers and horticulturalists in England who either must 
own the land on which these activities take place, or those 
who have a tenancy agreement in place until 5 years after 
the project has been completed.  
• Contractors to related sectors can also apply if they have a 
registered business address in England.  
 
Applicants can apply for grants ranging from GBP 25,000 – 
GBP 300,000.  
Farming Transformation Fund (FTF) – 
Adding Value  • Growers or other producers of agricultural products 
(including rearing livestock) ; or 
• Business processing agricultural or horticultural products 
which is at least 50% owned by agricultural or h orticultural 
producers.  
 
Applicants can apply for grants ranging from 
GBP 35,000 - GBP 500,000.  
Farming Transformation Fund (FTF) – 
Slurry Infrastructure Grant  • Pig, beef and dairy farmers whose farming systems produce 
slurry.  
 
Applicants can apply for gra nts ranging from GBP 25,000 – 
GBP 250,000.  
 
Funds are provided via direct lump sum payments once items are purchased and installed, and the 
applicant has submitted a claim for payment . The value of grants is therefore unique for each 
applicant based on the specific items with standard costs purchased from a set list of equipment (if 
via the Farming Equipment and Technology Fund (FETF)), or for their unique project (if via the 
Farming Transformation Fund (FTF)) . The funds have variable intervention rates of up to 50 %. 
7. Amount  of the subsidy  
Total 2020/2021 : GBP  0. 
Total 2021/2022 : GBP  1,600,000.  
Total 2022/2023 : GBP  34,500,000.  
8. Duration of the subsidy  
FIF scheme launched in 2021 . FIF Round 1 timeframes for each FIF strand are as follows:  
a. FETF (Round 1) : 16 November  2021 – 7 January  2022. Applicants can claim funding until 
31 October  2022. 
b. FTF: 
i. Water Management Grant (Round 1) : 16 November  2021 – 30 September  2022. 
Applicants can claim funding until 2 8 June 2024; G/SCM/N/401/GBR  
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  ii. Adding Value Grant : 9 June 2022 – 31 Januar y 2024. Applicants can claim funding 
until 3 0 November  2025; 
iii. Improving Farm Productivity Grant (Round 1) : 19  January  2022 – 
14 September  2022. Applicants can claim funding until 2 1 June 2024; 
iv. Slurry Infrastructure Grant (Round 1) : 6 December  2022 – 31 January 2023. Deadline 
for submitting full applications is 2 8 June 2024; 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available . The table below provides the breakdown of amounts  by FIF strand:  
 
Farming Investment 
Fund Schemes  FY 2020/2021 
(million GBP)  FY 2021/2022 
(million GBP)  FY 2022/2023 
(million GBP)  Average  amount  per 
recipient  
Farming Equipment and 
Technology Fund (FETF)  0.0 1.6 32.7 GBP 10,600 (Grant offered 
GBP 2,000 to GBP 25,000 for 
Round 1)  
Total Farming 
Transformation Fund 
(FTF)  0.0 0.0 1.8 FTF water 
management - GBP 114,900.  
 
FTF Improving Farm 
Productivity - GBP 73,000.  
 
FTF Adding Value - N/A. Grant 
offered between GBP 35,000 
and GBP 500,000. 
 
FTF Slurry Infrastructure  Grant 
– N/A 
 
3.2.3   Lump Sum Exit Scheme  
1. Title of the subsidy programme  
Lump Sum Exit Scheme  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The Lump Sum Exit Scheme support is given to help farmers in England who wish to retire or leave 
agricultural production, to be able to do so in a planned and manageable manner.  
4. Background and authority for the subsidy  
The application period for the scheme  was from May 2022 to September  2022. 
The legal authority for the scheme:  
• The Agriculture Act 2020, Section 13(1) ; 
• The Agriculture  (Lump Sum Payment) (England) Regulations 2022.  
The Lump Sum Exit Scheme operates in England . The scheme is administered by th e Rural Payments 
Agency (RPA), on behalf of the Department for Environment, Food and Rural Affairs (D EFRA). 
5. Form of the subsidy  
Grant.  G/SCM/N/401/GBR  
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  6. To whom and how the subsidy is provided  
The Lump Sum Exit Scheme is targeted at farmers in England who wish to retire or leave agricultural 
production.  
The lump sum will be paid once the applicant has provided evidence that they have met the eligibility 
requirements as follows:  
 
• Recipients of the lump sum must have claimed, and been eligible for, payments under the 
Basic Pay ment Scheme (BPS) in 2018 or earlier ; 
• Recipients must have transferred their agricultural land in England (with limited exceptions 
for up to 5 hectares of that land and for any land planted with trees under certain woodland 
creation schemes) ; 
• The farm busi ness tha t receives the lump sum must have surrendered the English BPS 
payment entitlements they hold and will not be able to claim any further BPS payments 
or any delinked payments (which are due to replace BPS payments in England from 2024) 
in England.  
If recipients wish to claim further agricultural land management payments in England before 2028, 
they must first repay their lump sum.  
The payment value is based on the payments made to the applicant under th e BPS in a reference 
period . The maximum lump sum is around GBP 100,000. 
7. Amount  of the subsidy  
2021 Total : GBP  0. 
2022 Total : GBP  5,280,000.  
8. Duration of the subsidy  
The scheme launched in May 2022 and closed for applications in September  2022. Applicants have 
until May 2024 to fulfil a ll the eligibility conditions . Payments are made once the eligibility conditions 
have been met.  
9. Statistical data permitting an assessment of the trade effects of the subsidy  
In total, 2,042 applications have been received (excluding rejected and withdrawn applications) . 
This represents around 2.5 % of the 85,000 farmers in England who claim under the BPS each year.  
3.3  Northern Ireland  
3.3.1   Agricultural Industry Training Scheme (2021 -2023)  
1. Title of the subsidy programme  
Agricultural Industry Training Scheme (2021 -23). 
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The scheme aims to support the delivery of training for the agriculture sector, provided through the 
College of Agriculture, Food and Rural Enterpri se (CAFRE).  
The training support provided enables farmers and farm workers to be aware of the emerging  issues 
in agriculture and thereby contribute to the productivity, environmental sustainability, resilience and G/SCM/N/401/GBR  
- 94 - 
  the efficient operation of the supply chai n in the agriculture sector . These courses are offered free 
of charge to participants.  
4. Background and authority for the subsidy  
CAFRE is a division within the Food & Farming Group of the Department for Agriculture Environment 
and Rural Affairs (DAERA) . CAFRE is responsible for the competence development of those entering 
and those already working in the agri -food industry and achieves this through a range of education 
and technology transfer and innovation programmes.  
The legal authority for the scheme:  
 
• Agriculture (Miscellaneous Provisions) Act (Northern Ireland) 1970;  
• Agricultural Act (Northern Ireland) 1949.  
5. Form of the subsidy  
Provision of a subsidised service by a government department.  
6. To whom and how the subsidy is provided  
The subsidy is provided to CAFRE who use the financial assistance to deliver a range of education 
and technology transfer and innovation programmes for those working in the NI agri -food industry . 
The subsidy covers the costs associated with delivering these courses which  are CAFRE staff costs.  
7. Amount  of the subsidy  
2021 Total : GBP 635,791.  
2022 Total : GBP  563,560.  
8. Duration of the subsidy  
01 January  2021 – 31 December  2023. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is  available.  
3.3.2   Covid -19 Agricultural Commodities Pig Sector Support Scheme  
1. Title of the subsidy programme  
Covid -19 Agricultural Commodities Pig Sector Support Scheme.  
2. Period covered by the notification  
2021.  
3. Policy objective and/or purpose of the subsidy  
The objective of the scheme was to provide support for pig farmers who were affected by the impact 
of the covid -19 pandemic on international pig markets from the spring of 2021.  
4. Background and authority for the subsid y 
The legal authority for the s cheme:  
 
• The Agricultural Commodities (Coronavirus)(Income Support) Scheme (Northern Ireland) 
2021 / Northern Ireland SR No. 63/2021;  
• UK Covid -19 Temporary Framework.  G/SCM/N/401/GBR  
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  Granting authority for the scheme is the Department of Agriculture and Rural Development of 
Northern Ireland (DAERA).  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy is provided  
Support was available to pig producers whose pigs had to be slaughtered as a result in the downturn 
of international markets in Spring 2021 as a res ult of the Covi d-19 pandemic.  
Eligible recipients were pig producers whose pigs were slaughtered by any of the following:  
 
• Cranswick Country Foods (Ballymena) : from 4th September  2020 to 7th November  2020; 
• William Grant and Company Limited : from 21st August  2020 to 4th September  2020; 
• Karro Food Group Limited : from 21st August  2020 to 4th September  2020. 
There were 185 eligible pig producers . The aggregate amount  of income support provided to a 
producer must not exceed GBP 106,323. The payment s were one off payments.  
7. Amount  of the subsidy  
The total budget for the scheme was GBP 1,600,000.  
The subsidy per unit for the scheme:  
 
• Cranswick Country Foods (Ballymena) : GBP  15 per pig slaughtered, with additional 
GBP 16.79 per pig where a reduction in the price per kilogramme was applied which either 
exceeded weight or weight and fat level specifications.  
• William Grant and Company Limited : GBP  11.18 per pig slaughtered.  
• Karro Food Group Limited : GBP  2.58 per pig slaughtered.  
8. Duration of the  subsidy  
The scheme had one open call for applications in March  2021. Payments were made for the scheme 
between May and August  2021. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
3.3.3   Covid -19 Ag ricultural Commodities Poultry Sector Support Scheme  
1. Title of the subsidy programme  
Covid -19 Agricultural Commodities Poultry Sector Support Scheme.  
2. Period covered by the notification  
2021.  
3. Policy objective and/or purpose of the subsidy  
The purpose of the scheme was to help address the financial impact of depleting laying flocks, and 
cash flow consequences of longer intercrop periods for both rearing and laying farms, that resulted 
as a consequence of the market disruption caused by covid-19. G/SCM/N/401/GBR  
- 96 - 
  4. Background and authority for the subsidy  
The legal authority for the scheme:  
 
• The Agricultural Commodities (Coronavirus)(Income Support) Scheme (Northern Ireland) 
2021 / Northern Ireland SR No. 63/2021;  
• UK Covid -19 Temporary Framework.  
Scheme was admi nistered by the Department for Agriculture, Environment and Rural Affairs 
(DAERA).  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy is provided  
The scheme is available to eligible poultry producers that must have produced broiler breeder pullets 
or broiler hatching eggs and impacted negatively by the market disruption caused by covid-19 in 
the period 2 3 March  2020 to 3 1 January  2021. 
The amount of support available to producers is 80 % of the costs of:  
 
• Costs per pullet placed in the flock during the l aying period preceding an intercrop period 
which occurred during the reference period, for each additional day in excess of the 28 
days of that intercrop period ; and 
• Cost per pullet placed in the flock that was culled from the egg production cycle at less 
than 60 weeks of age during the reference period less any performance payment paid on 
that laying flock.  
The aggregate amount of support provided to a producer must not exceed GBP 106,323. Payments 
were one -off payments.  
7. Amount  of the subsidy  
Total budget for the scheme is GBP 2,000,000.  
8. Duration of the subsidy  
The scheme had one open call for applications in March  2021. Payments were made for the scheme 
between May and July 2021. 
9. Statistical data permitting an assessment of the trade effects o f the subsidy  
No statistical data is available.  
3.3.4   Covid -19 Pig Support Scheme (Northern Ireland) 2022  
1. Title of the subsidy programme  
Covid -19 Pig Support Scheme (Northern Ireland) 2022.  
2. Period covered by the notification  
2022.  
3. Policy objective and/or purpose  of the subsidy  
The objective of the scheme was to support  pig farmers impacted by the effects of weakening 
markets, increased feed costs and those experiencing problems in getting pigs moved off the farm G/SCM/N/401/GBR  
- 97 - 
  for slaughter . The scheme was targeted towards those most in need and provides a contribution 
towards financial loss incurred.  
4. Background and authority for the subsidy  
The legal authority for the scheme:  
 
• Agriculture (2020 Act)(Commencement No. 1) Regulations (Northern Ireland) 2022, which 
were made on 2 3 March  2022; 
• Schedule 6 (Part 2, Paragraph 8), and Section 57(4)(a) of the Agriculture Act 2020 ( "2020 
Act"); 
• UK Covid -19 Temporary Framework . 
Granting authority for the scheme is the Department of Agriculture and Rural Development of 
Northern I reland (DAERA).  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy is provided  
The scheme is available to eligible to:  
 
• Pig producers that incurred price penalties for pigs marketed between September  2021 
and February  2022 that were over their contract market specification for weight and fat 
content at the time of slaughter ; 
• Pig producers whose pigs had been slaughtered ove r three weekends in November / 
December  2021. 
In total 132 businesses benefited from the scheme . Payments were one off payments.  
7. Amount  of the subsidy  
2022 Total : GBP  1.276,873.61.  
8. Duration of the subsidy  
The scheme had one open call for applications in February  2022. Payments for the scheme were 
issued from March to May 2022. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
3.3.5   North West 2017 Floo ding Income Support Scheme  
1. Title of the subsidy programme  
North West 2017 Flooding Income Support Scheme.  
2. Period covered by the notification  
2021.  
3. Policy objective and/or purpose of the subsidy  
The objective of the scheme was to provide the provision to pa y support to eligible producers to help 
recover from the impacts of severe flooding and landslides in the Glenelly and OwenKillew catchment 
areas in 2017.  G/SCM/N/401/GBR  
- 98 - 
  The scheme provides an income support payment in respect of income forgone and land restoration 
costs. 
4. Background and authority for the subsidy  
The legal au thority for the scheme is Sections 1(1) and 2 of the Agriculture (Temporary Assistance) 
Act (Northern Ireland) 1954 . The granting authority for the scheme is the Department of Agricult ure 
and Rural Development of Northern Ireland (DAERA).  
5. Form of the subsid y 
Grant.  
6. To whom and how the subsidy is provided  
The scheme was available to farmers in the Glenelly and OwenKillew catchment areas , provided they 
complied with the following conditio ns: 
 
• They had income forgone due to flooding or landslides as a result of rainfall impact in the 
eligible area;  
• They had a farm business ID at the date of the rainfall impact;  
• Made a both a Force Majeure application in 2017 (when their businesses were impacted 
by severe flooding and landslides on 22 and 2 3 August  2017), and an area -based scheme 
application for 2017 for the eligible area . 
The amount  of income support available was either:  
 
• GBP 4,092 for severely disadvantaged / disadvantaged land , exclud ing common land, per 
hectare of eligible area ; or 
• GBP 729 for lowland land, per hectare of eligible area ; or 
• GBP 145 for common land per hectare of eligible area.  
Support was provided as a one -off grant payment, with payments capped at GBP 106,323 per farm 
business.  
7. Amount  of the subsidy  
Total budget for the scheme was GBP 2,700,000 . Actual spend was GBP 2,500,000.  
8. Duration of the subsidy  
The scheme opened on 28 July 2021 and closed on 12 August  2021. 
Payments were issued from August  2021, with the last  payment issued February  2022. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
3.4  Scotland  
3.4.1   Covid -19 Scottish Brewers Support Fund  
1. Title of the subsidy programme  
Covid -19 Scottish Brewers Support Fund.  
2. Period covered by the notification  
2022.  G/SCM/N/401/GBR  
- 99 - 
  3. Policy objective and/or purpose of the subsidy  
The Scottish Government recognised that Scotland 's brewing sector had faced unprecedented 
challenges since March  2020 as a result of the covid -19 pandemic . The scheme aimed to provide 
financial support to Scottish Brewers that had been impacted by the loss of stock as a result of 
necessary covid -19 restr ictions/measures introduced in December  2021 to control the spread of 
Omicron variant.  
4. Background and authority for the subsidy  
The legal authority for the scheme was Sections 126 & 127 of the Housing Grants, Construction and 
Regeneration Act 1996 . The sch eme was delivered by Local Authorities on behalf of the Scottish 
Government.  
5. Form of the subsidy  
Grants.  
6. To whom and how the subsidy is provided  
This fund was to support Scotland 's brewing sector . The fund was administered through local 
authorities, which provided one -off grants of up to GBP 30,000 to eligible businesses.  
The level of grant awarded was dependent on the rateable value of the premises in which the brewery 
was located, and also took into account annual production levels . Awards were as follows : 
 
• GBP 10,000 for premises which have a rateable value of up to, and including, GBP 18,000. 
• GBP 25,000 for premises which have a rateable value of GBP 18,001 or above.  
• GBP 30,000 for a property from which they operate with a rateable value of over 
GBP 51,000, or production over 5,000 hectolitres (HL) in 2019.  
Local authorities contacted breweries in their area directly to seek the necessary information to 
confirm their eligibility and process payment.  
Overall, the scheme received 104 applications, with 98 a pplications being successful.  
7. Amount  of the subsidy  
2022 Total : GBP  1,000,000.  
8. Duration of the subsidy  
07 January  2022 – 31 March  2022. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
3.4.2   Food Processing, Marketing and Co -operation (FPMC) Scheme  
1. Title of the subsidy programme  
Food Processing, Marketing and Co -operation (FPMC) Scheme.  
2. Period covered by the notification  
2021 and 2022.  G/SCM/N/401/GBR  
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  3. Policy objective and/or purpose of the subsidy  
The Food Processing Marketing and Co -operation (FPMC) Grants Scheme can provide support grants 
to suppliers and producers to contribute to the government's overall vision for food and drink in 
Scotland, which is to be a Good Food Nation . The food a nd drink sector can also help to make 
Scotland healthier, wealthier and smarter, with stronger communities and production that is socially 
and environmentally sustainable.  
Funding can support businesses to:  
 
• Capital Projects : develop or create food processing facilities, including buildings and 
equipment ; 
• Non-Capital Projects:  
• Market their products in home and export markets at national / international trade 
shows / fairs ; 
• To run co -operative ventures to make sure more value is retained by both farme rs and 
growers ; 
• To improve supply -chain efficiency . 
4. Background and authority for the subsidy  
The legal authority for the scheme  is the Rural Development (Scotland) Regulations 2015.  
The scheme was previously registered via the European Commission, with gra nt funding provided 
under the legislative authority of Scottish Rural Development Programme (SRDP)  2014-2020, EU 
Regulation 1305/2013 and EU Regulation 651/2014.  
The scheme is administered by Scottish Government  
5. Form of the subsidy  
Financial assistance takes the form of direct grants and is provided through conditionally repayable 
contributions to commercial (i.e., private sector) food and drink businesses and food and drink 
organisations.  
6. To whom and how the subsidy is provided  
The Food Proce ssing Marketing and Co -operation (FPMC) Grant Scheme provides assistance for 
food/drink businesses in Scotland with start -up grants and also development grants for existing 
food/drink businesses in Scotland.  
Payments are made through electronic bank transf er following the submission and validation of a 
claim form and within eight weeks of receiving a fully completed and supported claim.  
7. Amount  
2021 Total : GBP  10,300,000.  
2022 Total : GBP  11,500,000.  
8. Duration of the subsidy  
01 January  2021 - 31 March  2030. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical information is available.  G/SCM/N/401/GBR  
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  3.4.3   Forestry Grant Scheme  
1. Title of the subsidy programme  
Forestry Grant Scheme.  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The Forestry Grant Scheme (FGS) supports the forestry sector in Scotland by providing a range of 
grants for woodland creation and the sustainable management of existing woodlands . The Scottish 
Government  has set out a vision for forestry through the Scottish Forestry Strategy – this recognises 
that forestry is a long -term activity and that forests should be sustainably managed to provide 
economic, environmental and social benefits.  
The Scheme provides the  following range of grants:  
 
• Woodland Creation Grants (main grant) - Aim is to expand new woodlands to contribute 
to climate change mitigation and help to slow the increase of carbon dioxide in the 
atmosphere ; 
• Tree Health  Grants – Aim is to support the protection of woodland from the impacts of 
non-routine tree pests or diseases ; 
• Woodland Improvement Grants - Aim is to support forest management, activity to enhance 
the environment and the public's enjoyment of existing woodlands ; 
• Sustainable Management o f Forest Grants - Aim is to support the management of existing 
forests and woodlands with a high environmental value ; 
• Harvesting and Processing Grant – Aim is to support the development of the small -scale 
premium softwood and hardwood processing sector by providing f unding for equipment to 
increase harvesting in small and undermanaged woods ; and 
• Forest Infrastructure Grant – Aim is to support forest access in small -scale or 
undermanaged woodlands.  
4. Background and authority for the subsidy  
The schem e is administered by Scottish Forestry, an agency of the Scottish Government . The legal 
authority for the scheme is the Forestry and Land Management (Scotland) Act 2018, which 
succeeded the Forestry Act 1967.  
5. Form of the subsidy  
Grants.  
6. To whom and how the  subsidy is provided  
The scheme is available to private land owners such as farmers, private forest owners and small and 
medium scale forest businesses . Grants are based on 80 -100% of 'standard costs ' which sets out 
the average cost for carrying out a forest activity . The standard costs have been independently 
verified . Projects are selected through a competitive monthly process.  
Individual grants are provided through an agreed contract with the woodla nd owner or forestry 
business . Woodland Creation contracts have an obligation to maintain works for up to 20 years . 
Other FGS contracts have an obligation to maintain works up to 5 -10 years.  
7. Amount  of the subsidy  
2021 Total : GBP  47,100,000.  
2022 Total : GBP  45,900,000.  G/SCM/N/401/GBR  
- 102 - 
  8. Duration of the subsidy  
The programme started on 2 6 May 2015 under EU regulations . The scheme shall continue  until 
31 December  2024. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
Table provides the amount of woodland creation (in hectares) from the grant scheme support 
mechanisms:  
 
Period  Woodland creation (ha.)  
2015/2016  3,925  
2016/2017  3,703  
2017/2018  6,270  
2018/2019  10,187  
2019/2020  10,773  
2020/2021  10,089  
2021/2022  9,854  
 
3.4.4   Highlands and Islands Enterprise Agriculture, Food and Drink Subsidy Scheme  
1. Title of the subsidy programme  
Highlands and Islands Enterprise Agriculture, Food and Drink Subsidy Scheme.  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The objective of the scheme is to assist businesses to increase their contribution to employment and 
Gross Value Added in the economy by investing in business growth.  
This scheme provides support for growers and producers within the agriculture, horticulture and 
forestry sectors and the processing of food products . This also includes seaweed, whether naturally 
harvested or farmed . Support applies to the following sub -sectors:  
 
• agricultural and forestry land use (primary production of farm products and timber) ; 
• timber harvesting ; 
• first stage of processing of agricultural products ; 
• food and drink production . 
4. Background and authority for the subsidy  
Highlands and Islands Enterprise (HIE), which administers the scheme, was established to p romote 
the economic and social development of the HIE area, to enhance employment and business skills, 
improve industrial efficiency, international competitiveness, and the environment to achieve these.  
The legal authority  for the scheme is the Enterprise and New Town (Scotland) Act 1990, as amended 
on 1 April 2001 by the Scottish Statutory Instrument 2001 No 126.  
5. Form of the subsidy  
Grants, interest subsidy, loans.  
6. To whom and how the subsidy is provided  
The scheme is available to all sizes of enterprises who are producers in the permitted sub -sectors . 
To be eligible for the scheme, applicants must be undertaking new development in the qualifying 
area (the Highlands and Islands region of Scotland).  G/SCM/N/401/GBR  
- 103 - 
  The amount  of support is calculated to provide the minimum necessary of public funding to achieve 
the aims of an agreed business plan . This is allocated to capital investment, product development, 
skills development strategic planning and market awareness . Support i s not allocated on the basis 
of product prices, product costs or the quantities produced or exported.  
7. Amount  of the subsidy  
 Total (GBP)  Average spend per unit (GBP)  
2021 1,716,264  44,006  
2022 1,902,850  45,305  
8. Duration of the subsidy  
1 January  2021 - 31 December  2027. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
3.4.5   South of Scotland Enterprise Agricultural & Forestry Block Exemption Scheme  
1. Title of the subsidy programme  
South of Scotland Enterprise Agricultural & Forestry Block Exemption Scheme  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The objective of this scheme is to support projects in the agriculture and forestry sectors.  
Types of assistance provided include:  
 
• Support to small and medium sized enterprises (SMEs) active in primary agricultural 
production and the processing and marketing of agricultural products;  
• Support for investments towar ds the conservation of cultural and natural heritage located 
on agricultural holdings;  
• Support towards research and development in the agricultural sector;  
• Support for forestry.  
4. Background and authority for the subsidy  
The legal authority for the scheme is  the South of Scotland Enterprise Act 2019 . The scheme is 
implemented by South of Scotland Enterprise (SoSE).  
5. Form of the subsidy  
Grants.  
6. To whom and how the subsidy is provided  
The scheme is available to businesses within the primary agricultural production ; processing ; and 
forestry sectors . Assistance is potentially available to any person or business that carries out the 
eligible activities and meets the relevant conditions . Scheme is available to SMEs across all three 
sectors but la rge firms have limited availability.  
Eligibility is not determined by whether the beneficiary is a land holder (either as a tenant or owner) 
of biologically productive land.  G/SCM/N/401/GBR  
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  The scheme is available to businesses operating within the South of Scotland area (being the areas 
of: (a) Dumfries and Galloway Council ; and (b) Scottish Borders Council).  
7. Amount  of the subsidy  
2021 Total : GBP  1,000,000.  
2022 Total : GBP  1,500,000.  
8. Duration of the subsidy  
01 January  2021 – 31 December  2022. 
From 1 January  2023, the scheme has been extended until 3 1 December  2025 as the South of 
Scotland Enterprise Primary Agricultural Subsidy Scheme.  
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
3.5  Bailiwick of Guernsey  
3.5.1   Guernsey Dairy Farm Emergency Funding  
1. Title of the subsidy programme  
Guernsey Dairy Farm Emergency Funding  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The scheme aims to supply short -term suppor t to the dairy industry during a period when the costs 
of fertiliser and feed have artificially increased due to the impacts of geopolitical events in Ukraine . 
In doing so, it aims to avoid potential loss of the industry on the Island due to the resulting financial 
pressures.  
4. Background and authority for the subsidy  
The scheme is provided on the authority of the States of Guernsey.  
The Scheme is administered by the States of Guernsey 's Farm Services team (under the Committee 
for the Environment and Infrastr ucture)  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy is provided  
The Scheme is available to Dairy farmers who supply milk to the Island 's milk processing facility. 
(Guernsey Dairy) . Guernsey Dairy is a state -owned entity, owned and operated by th e States of 
Guernsey with The States ' Trading Supervisory Board having political responsibility.  
Support is provided on a monthly basis . Currently, there are 12 eligible dairy farmers.  G/SCM/N/401/GBR  
- 105 - 
  7. Amount  of the subsidy  
Total annual budget for the Scheme is GBP 972,000. Average amount  received per farm is 
GBP 81,000.  
8. Duration of the subsidy  
July 2022-June 2023. 
Scheme was reviewed after 6 months as to whether it would be continued . Decision on whether the 
last 3 months of payment would be released will be made in June 2023. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available . Only a very small amount  of butter produced from Gu ernsey milk on 
the Island is exported.  
3.5.2   Guernsey Dairy Farm Management Payment  
1. Title of the subsidy programme  
Guernsey Dairy Farm Management Payment.  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
Scheme aim s to support sensitive land management practices and animal welfare improvements . 
As part of the Scheme, for example, the farms must:  
 
• Adhere to the provisions of the RSPCA (Royal Society for the Prevention of Cruelty to 
Animals, a UK charity) Assured Standard for Dairy Cows;  
• Comply with Farm Biodiversity Action Plans for each farm;  
• Maintain good environmental practice, as set out in the "Guernsey Countryside 
Management Scheme "; 
• Maintain stocking densities below 3.05 livestock unit per verge ; and 
• Agree a Farm Waste Management Plan.  
4. Background and authority for the subsidy  
The scheme was launched in 2001 and is currently under review, following a previous review in 
2014. As a result of the 2014 review, the amount  of funding per annum was reduced f rom 
GBP 2,025,000 to GBP 1,025,000.  
The scheme is provided on the authority of the States of Guernsey . The Scheme is administered by 
the States of Guernsey 's Farm Services team (under the Committee for the Environment and 
Infrastructure).  
5. Form of the subsi dy 
Grant.  
6. To whom and how the subsidy is provided  
Scheme is available to Dairy farmers who supply milk to the Island 's milk processing facility 
(Guernsey Dairy ). Guernsey Dairy is a state -owned entity, owned and operated by the States of 
Guernsey with The States' Trading Supervisory Board having political responsibility . Support is 
provided on a monthly basis . Currently, there are 12 eligible dairy farmers.  G/SCM/N/401/GBR  
- 106 - 
  In return for a farm management payment, participants of the Scheme must implement a farm 
biodiversit y action plan and comply with other requirements on good farming and agricultural 
practice, environmental pollution , stocking density, farm waste management and animal welfare.  
Participants must sign a contract annually to renew their commitment to the scheme.  
7. Amount  of the subsidy  
Total annual amount  is GBP 1,025,000.  
The average amount  received per farm is GBP 85,416 per annum.  
8. Duration of the subsidy  
The Scheme began in 2001 . It is ongoing but currently under review.  
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available . Only a very small amount  of butter produced from Guernsey Milk on 
the Island is exported.  
3.6  Bailiwick of Jersey  
3.6.1   Quality Milk Payments (QMP)  
1. Title of the subsidy pr ogramme  
Quality Milk Payments (QMP).  
2. Period covered by the notification  
The period to be covered should be the most recently completed calendar year . In this case this is 
2021 and 2022.  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The Qual ity Milk Payments Scheme is a subsidy payment to dairy farmers approved by the States 
of Jersey under the Rural Economy Strategy (RES) 2017 -2021.  
The objective of this scheme is to provide support to dairy farmers while legislation governing the 
marketing of milk and milk products is modernised and until greater and more sustainable levels of 
profitability can be realised in the industry.  
4. Background and authority for the subsidy  
The legal authority for the scheme:  
 
• The Public Finances (Jersey) Law  2019;  
• The Agricultural Marketing (Jersey) Law 1953;  
• Milk Marketing Scheme (Approval) (Jersey) Act 1954;  
• The States of Jersey Law 2005.  
Granting authority for the scheme is the Jersey Department for the Economy.  
5. Form of the subsidy  
Grant.  G/SCM/N/401/GBR  
- 107 - 
  6. To whom and how the subsidy is provided  
The scheme is targeted at Jersey Dairy farmers, with payment is based on the average number of 
milking cows per annum held by each herd . There is a fixed payment per cow per annum, The 
Scheme is provided in two annual payments, paid through either electronic bank transfer or by 
cheque (depending on recipient requirements).  
Receipt of QMP is conditional on dairy cows being registered in the Jersey Pedigree Herd Book  
(database which includes pedigree information, production and hea lth characteristics of all registered 
Jersey breed cows), compliance with hygiene and animal welfare legislation and Codes of Good 
Agricultural and Environmental Practice, and for recipient dairy farms to be individually LEAF (Linking 
Environment and Farmi ng) Marque accredited.  
7. Amount  of the subsidy  
2021 Total : GBP  400,000.00.  
2022 Total : GBP  800,000.00 .47 
8. Duration of the subsidy  
2017-2021 (under the RES).  
QMP payments continued for the dairy industry in 2022, with payments from quarter 2 2022 falling 
under  the 'Economic Framework for the Rural Environment ', which superseded the RES.  
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data available.  
3.6.2   Rural Initiative Scheme (RIS)  
1. Title of the subsidy programme  
Rural Initiative Scheme (RIS).  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The objective of the Rural Initiative Scheme (RIS) is to support the rural sector to become more 
economically sustaina ble, improve efficiency and productivity and adapt to future challenges owing 
to the historical low profitability and difficulties in raising investment capital.  
4. Background and authority for the subsidy  
The scheme was a key policy under the Rural Economic Strategy (RES) 2017 – 2021, but since 
May 2022 this now falls under the Economic Framework for the Rural Environment.  
The legal authority for the scheme:  
 
• The Public Finances (Jersey) Law 2019;  
• The Agric ultural (Loans and Guarantees) (Jersey) Law 1974;  
• The Agricultural (Loans) (Jersey) Regulations 1974;  
• The States of Jersey Law 2005.  
 
47 Amount includes an additional injection of GBP 400,000 which was provided in response to the 
excepti onal climatic and economic challenges encountered by the dairy sector at this time (feed, grazing 
forage, fuel etc.)  G/SCM/N/401/GBR  
- 108 - 
  Granting authority for the Scheme is the Jersey Department for the Economy.  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy is provided  
The RIS is a core component of the Rural Support Scheme (RSS), with the scheme open to rural 
businesses who are currently enrolled in and showing sufficient progress through the RSS (see 
separate return).  
The RIS is based on an applicat ion process which details the business proposal, plan and accounts, 
with a description of why grant funding is necessary and financially beneficial . Following review and 
decisions made by the RIS panel, officers formulate 'Offer Letters ' to successful appl icants with 
specific conditions . Confirmation that a project can begin is upon receipt of the signed offer letter, 
which also includes an enclosed claim form that enables the beneficiary to begin forwarding receipted 
invoices . With each claim of payment, t he beneficiary must also produce a project update report . 
Payments are provided by electronic bank transfer.  
7. Amount  of the subsidy  
2021 Total : GBP  120,000.  
2022 Total : GBP  600,000.  
8. Duration of the subsidy  
2017 – 2021 (under the RES).  
The scheme was extended into 2022 and was rolled over to sit under 'the Economic Framework for 
the Rural Environment ' which was passed by Government during the second quarter of 2022, and 
which has superseded the RES.  
9. Statistical data permitting an assessm ent of the trade effects of the subsidy  
No statistical data is available.  
3.6.3   Rural Support Scheme (RSS)  
1. Title of the subsidy programme  
Rural Support Scheme (RSS).  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The aim of the Rural Support Scheme (RSS) is to incentivise farms in Jersey to deliver an integrated 
and sustainable agricultural production model based on world class consumer and customer 
assurance schemes, in order to increase productivity, redu ce the environmental impact of farming 
and establish Jersey as the first jurisdiction in the world where all farms are LEAF (Linking 
Environment and Farming) Global Standard accredited.  
4. Background and authority for the subsidy  
The Rural Support Scheme exis ts under the Rural Economy Strategy (RES) 2017 -2021 and is a 
tiered scheme based on farmer 's compliance to externally audited market focused assurance 
schemes which encourage sustainable agriculture, and which deliver increased agricultural G/SCM/N/401/GBR  
- 109 - 
  productivity an d reduced environmental impact from farming activity . The RES was extended to 
2022 and subsequently superseded by the 'Economic Framework for the Rural Environment ' during 
the second quarter of 2022.  
The legal authority for the scheme:  
 
• The Public Finances (Jersey) Law 2019;  
• The Agricultural (Loans and Guarantees) (Jersey) Law 1974;  
• The Agricultural (Loans) (Jersey) Regulations 1974;  
• The States of Jersey Law 2005.  
Granting authority for the Scheme is the Jersey Department for the Economy.  
5. Form of th e subsidy  
Grant.  
6. To whom and how the subsidy is provided  
The RSS is targeted at commercial agriculturalists (defined as those commercial farming businesses 
which have a minimum annual GBP 40,000 gross margin) or smallholders (part time or small farming 
businesses which have a minimum annual GBP 5,000 gross margin).  
The RSS has three levels or tiers, with businesses developing in a phased way as they move through 
the Scheme . Access to Tiers 2 and 3 of the Scheme require greater compliance and therefore offer  
greater reward than Tier 1.  
To access the Scheme, applicants must complete and return a signed RSS application/declaration 
forms by the due date, from which compliance checks and reviews are then undertaken by the 
relevant Government Officer . Receipt of s uccessful application is then sent to applicants along with 
the payment.  
7. Amount  of the subsidy  
2021 Total : GBP  870,000.  
2022 Total : GBP  1,076,500.  
8. Duration of the subsidy  
2017 – 2021 (under the RES).  
The scheme was extended into 2022 and was rolled over to sit under 'the Economic Framework for 
the Rural Environment ' which was passed by Government during the second quarter of 2022, and 
which has superseded the RES.  
9. Statistical data permitting an assessm ent of the trade effects of the subsidy  
No statistical data is available.  
3.7  Isle of Man  
3.7.1   Agriculture Development Scheme  
1. Title of the subsidy programme  
Agriculture Development Scheme.  
2. Period covered by the notification  
2021 and 2022.  G/SCM/N/401/GBR  
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  3. Policy objective and/or purpose of the subsidy  
The objective of the Agriculture Development Scheme (ADS) is to help support a thriving, diverse 
agricultural industry and maintain its productive capacity, whilst also protecting the Isle of Man 's 
landscape and natural herita ge. 
4. Background and authority for the subsidy  
Section 4 of The Agriculture and Rural industries Act 1914 . The Scheme is operated by the 
Department of Environment, Food & Agriculture (DEFA).  
The ADS began in 2009 as the Countryside Care Scheme (CCS) but was amended to the ADS in 
2015 following an efficacy review.  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy is provided  
The scheme is open to agricultural businesses . Payments are split into three traches and not provided 
on a per unit basis, with paym ents calculated using a flat rate payment system based on the area 
of eligible land managed by the applicant and paid on a pro rata basis.  
Amounts were provided across 337 applicants.  
7. Amount  of the subsidy  
Figures provided below relate to financial years 2020/2021, 2021/2022 and 2022/2023:  
2020/2021 Total : GBP  5,931,228.  
2021/2022 Total : GBP  4,861,057.69.  
2022/2023 Total : GBP  4,865,816.53.  
8. Duration of the subsidy  
The Scheme commenced in 2009 (originally as the CCS) . This scheme is ongoing a nd is subject to 
periodic review.  
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
3.7.2   Agriculture and Fisheries Grant Scheme 2016 (AFGS)  
1. Title of the subsidy programme  
Agriculture and Fisheries Gr ant Scheme 2016 (AFGS) . 
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The objective of the Agriculture and Fisheries Grant Scheme (AFGS) is to aid development within 
the Isle of Man's farming, fisheries and food production sectors by supporting commercial businesses 
in making investments to improve the sustainability of businesses . This scheme aims to contribute 
towards the Department for Environment, Food and Agriculture 's (DEFA) objective of a chieving a 
reliable, sustainable and self -reliant food chain.  G/SCM/N/401/GBR  
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  The scheme provides support to businesses for one, or more, of the following purposes:  
 
• Improve and redeploy production and reduce production costs;  
• Increase quality and marketability of produce ; 
• Preserve and improve the natural environment, hygiene conditions and animal welfare 
standards;  
• Reduce energy use;  
• Promote the diversification of agricultural or fisheries activities;  
• Improve the skills of persons engaged in farming or fisheries on the Island . 
4. Background and authority for the subsidy  
The legal authority for the scheme is Section 3 of the Financial Provisions and Currency Act 2011.  
The budget available for the scheme each financial year is determined by the  Department of 
Environment, Food and Agriculture (DEFA).  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy is provided  
The subsidy is paid to individual business who have applied to the Scheme . The payment is calculated 
as a percentage of approved expenditure incurr ed by the applicant.  
The AFGS is made up of sections by sector payments:  
• Agricultural and Horticultural Capital Grants;  
• Knowledge and Innovation Grants;  
• Advisory Grants;  
• Food Business Grants;  
• Fisheries Grants.  
7. Amount  of the subsidy  
2021 Total : GBP  2,105,82 8.38. 
2022 Total : GBP  1,969,161.00.  
8. Duration of the subsidy  
The AFGS was introduced in April 2016 and the Agri -Environment initiatives element was introduced 
in April 2021. 
The AFGS is an ongoing measure with no end date but which is subject to periodic review.  
9. Statistical data permitting an assessment of the trade effects of the subsidy  
The following is the breakdown of amounts  provided for 2021 and 2022 by grant type:  
 2021 (GBP)  2022 (GBP)  
Agri Environment Scheme 
Initiatives48 1,600,000  1,600 ,000.00  
Agricultural and Horticultural 
Capital Grants  449,840.28  275,003.70  
Knowledge and Innovation 
Grants  5,790.90  18,083.85  
Advisory Grants  810.00  5,083.00  
 
48 Values given for financial years 2021/2022 and 2022/2023.  G/SCM/N/401/GBR  
- 112 - 
   2021 (GBP)  2022 (GBP)  
Food Business Grants48 47,340.00  68,750.00  
Fisheries Grants  2,047.20  2,240.00  
Total  2,105,828.38  1,969,161.00  
 
3.7.3   Pig Premium Scheme 2018  
1. Title of the subsidy programme  
The Pig Premium Scheme 2018.  
2. Period covered by the notification  
2019-2022.  
3. Policy objective and/or purpose of the subsidy  
The Pig Premium Scheme 2018 provides support to the Island pig producers, to enable them to be 
able to compete with the UK and EU pig producers . It balances the value of pig production to the 
economy and the environment, whilst ensuring the industry continues to focus on efficiency so that 
it remains as competitive as possible with imported products.  
The 2018 Scheme retains the viability of pig producers on the Island, whilst also focussing on 
consumer confidence through strict criteria on carcase classification, primarily through the 
requireme nts to be externally and independently verified to Red Tractor Farm Assurance standards.  
4. Background and authority for the subsidy  
The introduction of the Pig Premium Scheme 2018 was the result of a review of all pig sector support 
in 201649 which was insti gated due to the transition of support payments under the Agriculture 
Development Scheme (ADS) to being fully flat rate based which meant that the pig industry faced 
the loss of the historic entitlement -based payments . This scheme replaced the Pig Premium Quota 
Scheme 2009 and Pig Industry Restructuring Assistance Scheme 2011 which were revoked.  
The legal authority for the scheme is Section 4 of The Agriculture and Rural industries Act 1914 . The 
scheme is administered by the Department of Environment, Food and Agriculture (DEFA).  
The 2018 scheme was approved for a 5 -year period and specifies conditions under which premium 
payments may be made by the Department for pig carcasses meeting certain qualifying criteria.  
5. Form of the subsidy  
Grant (premium).  
6. To whom  and how the subsidy is provided  
Scheme is open to both existing and new pig rearing units, provided that they demonstrate that 
they fulfil the following criteria:  
 
• The pigs produced have a route to a genuine Market  
• The Carcase meets Classification criteri a - based on its weight and its "P2 measurement " 
which is the thickness of the back fat on the carcase determined by a meat grader.  
• The pigs have been reared on a certified Red Tractor Assured Premises  
• Produce, retain and review on an annual basis the foll owing documents:  
• Herd Health Plan  
• Nutrient (fertiliser) Management Plan  
 
49 https://www.gov.im/media/1357875/isle -of-man-pig-sector -review.pdf . G/SCM/N/401/GBR  
- 113 - 
  • Evidence of Benchmarking  
The Scheme provides for a maximum annual budget of GBP 120,000 along with a maximum rate of 
premium per pig of GBP 40 to individual pig producers, which may be  subject to pro rata reduction 
if the budget is exceeded in any year.  
7. Amount  of the subsidy  
Calendar year  Total (GBP)  Average per producer 
(GBP)  
2022 111,200  55,600  
2021 109,320  54,660  
2020 88,240  44,120  
2019 85,800  42,900  
8. Duration of the subsidy  
The Pig premium Scheme 2018 has been extended until 31st March  2024 whilst DEFA carries out a 
review of the sector which will include Pigs . The review will inform future decisions on the longevity 
of the Pig premium scheme 2018.  
9. Statistical data permitting an assessment of the trade effects of the subsidy  
The number of pigs that were eligible under the Scheme are below.  
Calendar year  Number of pigs  
2022 2,780  
2021 2,733  
2020 2,206  
2019 2,145  
4  AQUACULTURE , FISHING AND FISHERIES  
4.1  UK Government  
4.1.1   Legacy Schemes under the European Maritime and Fisheries Fund 2014 -2020.  
1. Title of the subsidy programme  
Legacy schemes under the European Maritime and Fisheries Fund (EMFF)  2014-2020. 
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The 2014 -2020 European Maritime and Fisheries Fund aimed to deliver EUR 243,000,000  of EU 
funding and GBP 60,000,000  of domestic funding to support the UK fisheries and aquaculture 
industries.   
The objective of the EMFF was to fulfil the Union Priorities set out by the European Commission by : 
 
• Improving health and safety on fishing vessels ; 
• Improving the added value or quality of fish caught including use of unwanted catches ; 
• Investments in fishing ports, landing sites, auction halls and shelters  G/SCM/N/401/GBR  
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  • Processing of fishery and aquaculture products ; 
• Investments in aquaculture ; 
• Fisheries Local Action Groups (FLAG) . 
4. Background a nd authority for the subsidy  
The power to deliver the EMFF is contained in section 98 of the Natural Environment and Rural 
Communities Act 2006 (NERC) and the UK covid-19 temporary framework . Articles 17 to 20 of the 
EMFF regulation (Regulation (EU) No 508/2014) required member states to produce an 'Operational 
Programme (OP) ' for the EMFF . This showed how they intended to spend their allocations . The UK 's 
Operational Programme was adopted in December  2015. 
The UK's Managing Authority for the EMFF is the Marine Management Organisation (MMO).  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy is provided  
Beneficiaries of the scheme included fishermen, fishermen's organisations, businesses invo lved with 
fisheries, aquaculture, fish processing sectors, Small and medium sized enterprises (SMEs), fish 
producer organisations, professional organisations, fisheries local action groups and cooperatives.  
Beneficiaries are selected based on selection cri teria agreed between the UK Government, the 
Devolved Administrations and the MMO . There were strict provisions in place with regard to eligibility 
of applicants . For example applicants seeking full funding for projects, retrospective funding for 
projects already financed and completed, or funded from other schemes were excluded from the 
scheme, as were applicants convicted of serious fishing/aquaculture infringements or fraud.   
There were different co -financing rates and matched funding depending on the nature of the 
applicant 's business operation, and the type of project for which funding was being sought.  
7. Amount  of the subsidy  
The total UK EMFF budget was EUR 243,139,437.    
2021 Total Payments : EUR  33,176,749.  
2022 Total Payments : EUR  14,597,982.  
8. Duration of the subsidy  
Scheme opened in 2015 and closed for applications in 2020.  
Under the n+3 rule, recipients must pay invoices related to their grants by 3 1 December  2023. All 
grant payments will be made before 3 1 June 2024.  
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical  data is available.  
4.1.2   Seafood Disruption Support Scheme  
1. Title of the subsidy programme  
Seafood Disruption Support Scheme.  
2. Period covered by the notification  
2021.  G/SCM/N/401/GBR  
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  3. Policy objective and/or purpose of the subsidy  
The Seafood Disruption Support Scheme (SDSS) was designed to support small or medium -sized 
businesses that experienced a verifiable financial loss during the export of fresh or live fish and/or 
shellfish to th e European Union 's single market between 1 January  and 3 1 January  2021. 
4. Background and authority for the subsidy  
This scheme operated using Section 8 of the Industrial Development Act 1982 . This power may be 
used for several purposes, including to create, expand or sustain productive capacity in an industry, 
or in undertakings in an industry.  
The scheme is administered by the Marine Management Organisation (MMO), on behalf of the 
Department for Environment, Food and Rural Affairs (DEFRA).  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy is provided  
The SDSS aimed to support small or medium sized businesses . To qualify for the scheme, those 
businesses had to have experienced a verifiable financial loss during the export of live or fresh fish 
and/o r shellfish in January  2021. Businesses had to prove evidence of their losses by demonstrating:  
 
• The expected value of the consignment ; and 
• The achieved value of the consignment ; or 
• The cost of disposal where the consignment was not sold and had to be disposed of.  
Payments made were a proportion of losses incurred . The maximum total support available was up 
to GBP 100,000 per business.  
Over 2,300 businesses across the UK were supported through the scheme.  
7. Amount  of the subsidy  
2021 Total : GBP  330,000.  
8. Duration of the subsidy  
The scheme was launched on 9 February  2021, and compensated for losses from the 1 January  to 
31 January. C laims had to be submitted by the 2 8 February  2021. Funds were paid out throughout 
March  2021, ending on 3 1 March  2021. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
4.1.3   Seafood Response Fund (SRF)  
1. Title of the subsidy programme  
Seafood Response Fund (SRF).  
2. Period covered by the notification  
2021.  G/SCM/N/401/GBR  
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  3. Policy objective and/or purpose of the subsidy  
 The Seafood Response Fund (SRF) was designed to help UK fishing and shellfish  aquaculture 
businesses that were affected by the downturn of export and  domestic markets for fish and shellfish 
due to the covid -19 pande mic and/or  disruption to seafood exports in the first months of 2021.  
4. Background and authority for the subsidy  
The SRF is a successor to the previous Covid -19 Fisheries Response Fund (FRF) scheme, as this 
scheme 's purpose was to pay for the fixed costs of fisheries businesses that were impacted by the 
covid-19 pandemic.  
This scheme operated on a UK basis using section 8 of the Industrial Development Act 1982.  This 
power may be used for several purposes including to create, expand or sustain productive capa city 
in an industry, or in undertakings in an industry.  
The scheme was administered by the Marine Management Organisation (MMO) on behalf of the 
Department for Environment, Food and Rural affairs (DEFRA).  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy is provided  
Scheme was available to businesses operating in either the UK catching sector, or a shellfish business 
within the UK aquaculture sector.  
a. Qualifying fishing businesses had to meet the following criteria:  
• Must have been the owner of a fishing vessel of under 40m in overall length registered in 
the UK;  
• Vessels must have been licenced to fish by the relevant UK fisheries administration in 
which they are primarily administered . Vessels administered by the Crown Dependencies 
or UK Overseas Territories were not included within this scheme;  
• The vessel must have been registered with the Maritime and Coastguard Agency;  
• The vessel must have had sales of GBP 10,000 or more, recorded on sales notes supplied 
by registered buyers and sellers of fish,  between 1 January  2019 and 3 1 December  2019; 
• The vessel must have had evidence of landing fish caught over the winter period 
(December - March) in the years 2017 – 2021.  
Fishing vessel owners could continue to fish and may also have qualified to receive p ayment in 
addition to other government assistance, including the business loan scheme, self -employed income 
support scheme, and other benefits.  
b. Qualifying aquaculture businesses had to meet the following criteria:  
 
• Operate an active shellfish aquaculture f arm in the UK, cultivating and harvesting shellfish 
for consumption such as mussels, clams, oysters;  
• Have been authorised by the relevant fish health inspectorate in which the business 
operates.  
Businesses that did not qualify for support included shellfis h hatcheries, or businesses involved only 
in the supply of juvenile shellfish for aquaculture ; businesses involved only in the processing of 
shellfish or seafood products ; and aquaculture  farms that produced anything other than shellfish 
(For example, salm on or trout farms or lobster pools).  
The SRF paid three months of average fixed costs to fishing and shellfish aquaculture businesses . 
Payments under the SRF were calculated from the average fixed business costs for the size of the 
vessel, as surveyed and published by the Sea Fish Industry Authority (Seafish), in their 2018 
economic survey.  G/SCM/N/401/GBR  
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  7. Amount  of the subsidy  
 Amount Paid (GBP)  
 Fishers   Aquaculture   Total   
England    8,718,600.45    399,904.00    9,118,504.45    
Northern Ireland    1,274,417.72    78,328.00    1,352,745.72    
Scotland  3,800,300.00    686,894.59    4,487,194.59    
Wales    643,800.00    8,328.00    652,128.00    
Total    14,437,118.17    1,173,454.59    15,610,572.76    
8. Duration of the subsidy  
February - April 2021. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
The below table provides the total amount  of recipients by type of activity and administration:  
 Number of Fishers   Number of Aquaculture farms  Total   
England    1216    43   1249    
Northern Ireland    153   8   161   
Scotland  770   93   863   
Wales    94   1   95   
Total    2233    145   2378    
 
4.1.4   UK Seafood Fund (UKSF) : Infrastructure Scheme  
1. Title of the subsidy programme  
UK Seafood Fund (UKSF) : Infrastructure Scheme (Rounds 1 and 2)   
2. Period covered by the notification  
2022.  
3. Policy objective and/or purpose of the subsidy  
The objective of the infrastructure scheme is to strengthen the seafood supply chain through 
investment in infrastructure projects . The scheme will bring social and economic benefits, whilst 
reducing the seafood industry 's impact on the environment.  
The focus of the infrastructure scheme 's first and second funding rounds focus on improved capability 
in ports, harbours, processing and aquaculture facilities.   
4. Background and authority for the subsidy  
The Infrastructure Scheme forms part of the wider UK Seafood Fund (UKSF) . The UKSF, managed 
by the Department for Environment, Food and Rural Affairs (DEFRA), was created to support the 
long term future  and sustainability of the UK fisheries and seafood sector.  
Rounds 1 and 2 of the Infrastructure scheme commenced in 2022 . Round 1 closed on 1 4 June 2022, 
while round 2 closed on 3 February  2023. 
The Infrastructure Scheme is delivered using section 50(1)(a ) and Section 50(1)(b) of the United 
Kingdom Internal Market Act 2020 (UKIM) . Using the UKIM power ensures there is a single power 
to deliver all pillars of the UKSF.  
Support under the scheme is managed by DEFRA.  G/SCM/N/401/GBR  
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  5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy is provided  
The UKSF Infrastructure scheme is a GBP 65,000,000 grant -based programme, with grants used to 
co-finance projects alongside other private financing.   
The following types of organisations can apply for the grant:   
 
• Public bodies (including trust ports, local authority ports and public charities);  
• Private small to medium -sized enterprises (SMEs);  
• Private non -SMEs;  
• Fishermen 's associations;  
• Private trusts and foundations;  
• Trade associations;  
• Officially recognised producer organisations set up by fishery or aquaculture producers;  
• Trust ports.  
Applicants must be involved in the catching, processing, or aquaculture sector.   
The scheme is delivered via a competitive grant process . Applicants seeking funding for projects 
already financed and completed, or projects funded from other schemes are excluded from this 
scheme, as well as applicants previously convicted of serious infringements or fraud.  Applicants must 
pass eligibility checks and a robust due diligence process . Applicants are required to provide answers 
and evidence towards the scheme 's assessment criteria, with the criteria determining how the 
project can demonstrate value for money, deliverability, and its ability to meet the scheme 's 
objectives . The assessment  team comprises of industry experts with a minimum of three evaluators 
assessing each bid.   
Payments are made in arrears following a submission by the supplier of the breakdown of 
expenditure claimed . Successful  projects require Project Progress reports as  part of the deliverables.   
7. Amount  of the subsidy  
Total budget for the scheme is at least GBP 65,000,000.  
8. Duration of the subsidy  
2022 – 2025.  
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
4.1.5   UK Seafood  Fund  (UKSF) : Skills and Training  scheme  
1. Title of the subsidy programme  
UK Seafood  Fund (UKSF) : Skills and Training  scheme  
2. Period covered by the notification  
2022.  G/SCM/N/401/GBR  
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  3. Policy objective and/or purpose of the subsidy  
The scheme  supports the current and future training needs of the fisheries and seafood sector, by 
improving training accessibility and delivery . It also aims to upskill the current workforce and attract 
new entrants to ensure the future sustainability of the industr y. 
The scheme has been split into two rounds to provide:   
 
• Funding for the creation of courses, qualifications and specialist training equipment in 
round 1 ; and  
• Funding for training facilities in round 2.   
4. Background and authority for the subsidy  
The UK seafood industry has long -running recruitment and retention issues with insufficient new 
joiners . This has resulted in a reliance on foreign labour that is no longer available, and an aging 
workforce. For existing workers, a lack of relevant training and c areer progression present enduring 
problems.  The scheme aims to alleviate these issues through a competitive grant process that makes 
available up to GBP 10,000,000 for the industry.  
The Skills and Training Scheme forms part of the wider UK Seafood Fund ( UKSF) . The UKSF, 
managed by the Department for Environment, Food and Rural Affairs (DEFRA), was created to 
support the long -term future and sustainability of the UK fisheries and seafood sector.  
The Skills and Training scheme is delivered using Section 50( 1)(a) and Section 50(1)(f) of the United 
Kingdom Internal Market Act 2020 (UKIM) . Using the UKIM power ensures there is a single power 
to deliver all pillars of the UKSF.    
Rounds 1 and 2 of the scheme commenced in 2022 . Support under the scheme is managed  by 
DEFRA.  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy is provided  
The UKSF Skills and Training Scheme is grant -based programme, with grants used to co -finance 
projects alongside other private financing.  
The following types of organisations can apply for this grant:   
 
• Public bodies (including trust ports, local authority ports and public charities);   
• Private small to medium -sized enterprises (SMEs);   
• Private non -SMEs;   
• Fishermen 's associations;   
• Private trusts, foundations or so cial enterprises;   
• Trade associations;   
• Officially recognised producer organisations set up by fishery or aquaculture producers;   
• Trust ports.   
Applicants must demonstrate involvement in the catching, processing, aquaculture or recreational 
angling sector.   
The scheme is delivered via a competitive grant process . Applicants must past eligibility checks and 
a robust due diligence process . Applicants seeking funding for projects already financed and 
completed, or projects funded from other schemes are excluded from this scheme, as well as 
applicants previously convicted of serious infringements or fraud.    Applicants must provide answers 
and evidence towards the scheme 's assessment criteria, with the criteria determining how the 
project can demonstrate value for money, deliverability, and its ability to meet the scheme 's G/SCM/N/401/GBR  
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  objectives . The assessment team comprises of industry experts with a minimum of three evaluators 
assessing each bid.    
Payments are made in arrears following a submission by the supplier  of the breakdown of 
expenditure claimed . Successful  projects require Project Progress reports as part of the deliverables.   
7. Amount  of the subsidy  
Total budget for the Skills and Training scheme is up to GBP 10,000,000.  
8. Duration of the subsidy  
2022 – 2025.  
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
4.2  England  
4.2.1   Fisheries and Seafood Scheme (FaSS)   
1. Title of the subsidy programme  
Fisheries and Seafood Scheme (FaSS)   
2. Period covered by the notification  
2021 and  2022.  
3. Policy objective and/or purpose of the subsidy  
The FaSS delivers investment to safeguard the long -term sustainability, resilience and prosperity of 
the seafood sector across England.   Key funding priorities include:  
 
• Boosting the sale of seafood;  
• Increasing business resilience ; and 
• Supporting more environmentally sustainable practices to protect our waters and help 
achieve net zero.   
4. Background and authority for the subsidy  
The scheme was launched in 2021 and delivers on the Government 's manifesto commitment to 
maintain funding for the seafood sector to safeguard long -term sustainability, resilience and 
prosperity . The scheme replaces funding previously provided through the European Maritime and 
Fisheries Fund (See separate return).  
The l egal authority for the scheme is the Fisheries Act 2020 (Scheme for Financial Assistance) 
(England) Regu lations 2021 . Granting authority is the Department for Environment, Food and Rural 
Affairs (DEFRA) . The Marine Management Organisation delivers the scheme on behalf of DEFRA.  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy is provided  
Scheme is open to application from across the catching, processing and aquaculture sectors . The 
scheme is available to applicants whose organisation and/or vessels are registered in England.  G/SCM/N/401/GBR  
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  Individuals, private businesses, charities, public bodies and semi -public o rganisations are eligible to 
apply. Applicants who have been convicted of a serious fishing or aquaculture infringement, or who 
had been convicted of fraud in the context of any fisheries funding schemes, are ineligible for 
funding.  
Applicants pay for the project costs upfront and claim a portion of funding through the scheme in 
arrears – all projects require applicants to provide a level of match funding . As a minimum, all 
projects are assessed for value for money, benefits to be delivered, affordability a nd deliverability.    
There are maximum claim caps set , for each type/ category of measure . For example, the cap for 
infrastructure is GBP 150,000 whilst the cap for "developing a sustainable aquaculture sector " is 
GBP 30,000.  
7. Amount  of the subsidy  
Average amount  provided by the FaSS is at least GBP 6,000,000 per financial year.  
  
FaSS  Priority areas  2021/2022 Total Funding 
Allocated  (GBP)   Average Project Payment  (GBP)  
Sustainability    2,166,487.00    18,677.00     
Marine environment    105,677.00    26,419.00     
Science & innovation    116,475.00    16,639.00     
Fishing & aquaculture    2,950,501.00    14,393.00     
Stock management & quota    307,832.00    11,840.00     
Marketing & processing    0   0.00    
Infrastructure    2,852,985.00    14,937.00     
Total    8,499,957.00    15,483.00     
 
The maximum grant value was GBP 600,000 from the scheme 's launch in April 2021 to relaunch 
April 2022, at which time the maximum grant per unit was set between GBP 30,000 and 
GBP 250,000 depending on the type of project.   
8.  Duration of the subsidy  
The scheme launched in April 2021. All projects must be completed by February  2025 (which is also 
the expec ted application closure date).   
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available . Minimal or no trade distortion is expected.  
4.3  Scotland  
4.3.1   Highlands and Islands Enterprise Fishing and Aquaculture Su bsidy Scheme  
1. Title of the subsidy programme  
Highlands and Islands Enterprise Fishing and Aquaculture Subsidy Scheme  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The objective of the scheme is to assist businesses to increase their contribution to employment and 
Gross Value Added in the economy by investing in business growth.  G/SCM/N/401/GBR  
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  This scheme is aimed at supporting specific sectors of the blue economy, namely aquaculture, fish 
processing and small -scale inshore fisheries activity . Support is provided in pursuit of strategic 
priorities of producing:  
 
• Successful, productive and resilient businesses ; 
• Conditions for growth ; and 
• Strong, capable and resourceful communities . 
4. Background and authority for the su bsidy 
Highlands and Islands Enterprise (HIE), which administers the scheme, was established to promote 
the economic and social development of the HIE area, to enhance employment and business skills, 
improve industrial efficiency, international competitiven ess and the environment to achieve these.  
The legal authority  for the scheme is the Enterprise and New Town (Scotland) Act 1990, as amended 
in 1 April 2001 by the Scottish Statutory Instrument 2001 No 126.  
5. Form of the subsidy  
Grants, interest subsidy, loan s. 
6. To whom and how the subsidy is provided  
The scheme is open to all types of commercial entities engaged in catching, processing and/or 
marketing of fish and fish products, whether sourced through harvesting of natural products or 
aquaculture farms . To be eligible for the scheme, applicants must be undertaking new development 
in the qualifying area (the Highlands and Islands region of Scotland).  
The amount  of support is calculated to provide the minimum necessary of public funding to achieve 
the aims of an  agreed business plan . It is allocated to capital investment, product development, 
skills development strategic planning and market awareness . Support is not allocated on the basis 
of product prices, product costs or the quantities produced or exported.  
7. Amount of the subsidy  
 Total (GBP)  Average per beneficiary (GBP)  
2021 280,480  46,746  
2022 119,112  17,016  
8. Duration of the subsidy  
01 January  2021 - 31 December  2027. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
4.3.2   South of Scotland Enterprise Fisheries and Aquaculture Subsid y Scheme  
1. Title of the subsidy programme  
South of Scotland Enterprise Fisheries and Aquaculture Subsid y Scheme.  
2. Period covered by the notification  
2021 and 2022.  
3. Policy objective and/or purpose of the subsidy  
The objective of this scheme is to support projects in the fisheries and aquaculture sector.  G/SCM/N/401/GBR  
- 123 - 
  The support is open to all types of commercial entity (regardless of their legal or profit distributing 
status ) engaged in  the catching, processing and/or marketing of fish and fish products, whether 
sourced through harvesting of natural products or aquaculture farms . This includes fish, shellfish 
and molluscs.  
4. Background and authority for the subsidy  
The Scheme i s provided under the legislative authority of South of Scotland Enterprise Act 2019 . 
Scheme is implemented by South of Scotland Enterprise (SoSE).  
SoSE, launched in April 2020, is the economic and community development agency responsible for 
Dumfries & Galloway and the Scottish Borders . It was set up to address the distinct situation of this 
mainly rural area.  
The scheme commenced 2 6 October  2020 as the South of Scotland Enterprise Fisheries and 
Aquaculture Block Exemption Scheme and ran until  31 December  2020 under EU Regulations . 
Following the UK 's exit from the European Union, the scheme was extended in the same guise in 
January  2021. 
5. Form of the subsidy  
Grants.  
6. To whom and how the subsidy is provided  
This scheme is available to Small and Me dium sized Enterprises ( "SMEs ") active in the production, 
processing or marketing of fishery and aquaculture products . Different conditions will apply to 
different categories of support under the Scheme.  
The applicant is not required to be head -quartered o r predominately established in the SoSE (being 
the areas of : (a) Dumfries and Galloway Council ; and (b) Scottish Borders Council), but should be 
able to demonstrate that the subsidised project will deliver commercial benefits to the SoSE area.  
7. Amount  of the subsidy  
2021 Total : GBP  2,000,000.  
2022 Total : GBP  2,000,000.  
8. Duration of the subsidy  
26 October  2020 – 31 December  2020 (under EU regulations  as the South of Scotland Enterprise 
Fisheries and Aquaculture Block Exemption Scheme ). The Scheme was extended on 1 January  2021 
and continues to operate . 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
4.4  Bailiwick of Jersey  
4.4.1   Fisheries Support Scheme (FSS)  
1. Title of the subsidy programme  
Fisheries Support Scheme (FSS).  
2. Period covered by the notification  
2021.  G/SCM/N/401/GBR  
- 124 - 
  3. Policy objective and/or purpose of the subsidy  
The objective of this Scheme is to ensure the survival of 80 % of Jersey 's fishing fleet in 2021, 
allowing the industry  to respond as quickly as possible to re -opening and new markets in the 
recovery phase post covid-19. 
The scheme provides financial assistance to help businesses to cover their operating costs and 
ensure fishing vessels and equipment remain operable, in se rvice.  
4. Background and authority for the subsidy  
The Jersey fishing industry experienced several immediate economic and cashflow shocks due to the 
closure of export markets because of the covid-19 Pandemic . These shocks were exacerbated for 
fishermen by poo r weather leading up to Christmas 2019 when fishermen would have otherwise 
built reserves . These factors could have realistically and quickly lead to the collapse of a viable 
fishing fleet in the Island if action was not taken to stabilise confidence and m aintain cashflow to 
fishermen . The Jersey fleet consists of on -Island small businesses that are almost exclusively 
owner -operated, so the maintenance of a viable fishing fleet and the associated infrastructure that 
supports the industry requires a critical mass of boats to maintain essential services up and down 
stream of the sector.  
The legal authority for the scheme:  
 
• The Public Finances (Jersey) Law 2019;  
• The States of Jersey Law 2005.  
Granting authority for the Scheme is the Jersey Department fo r the Economy.  
5. Form of the subsidy  
Grant.  
6. To whom and how the subsidy is provided  
The grant is delivered to qualifying businesses to mitigate the impact of covid-19 by covering 
businesses ' specific costs to ensure vessels and equipment remain operable, in service or certified.  
Owners of eligible vessels (under 24m, fully licensed and registered in Jersey, and able to 
demonstrate GBP 10,000 landing sales) will need to complete the application form (sent to all 
vessels), sign the declaration, and return to th e relevant Government Department . A list is generated 
of qualified license vessel holders, addresses and grant amount . 
Payments will be capped at GBP 10,000 per vessel and payments to vessels for June and July would 
be paid together, with any subsequent pa yments provided monthly . Grants are paid electronic bank 
transfer.  
7. Amount  of the subsidy  
Budget for the Fisheries Support Scheme was GBP 400,000. 
2021 Total : GBP  234,707.35.  
No financial support was provided in 2022.  G/SCM/N/401/GBR  
- 125 - 
  8. Duration of the subsidy  
January  2021 - December  2021. 
9. Statistical data permitting an assessment of the trade effects of the subsidy  
No statistical data is available.  
 
__________